Research project

How does joint provision of audit and non-audit services affect audit quality and independence? A review

Project overview

The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and the quality of audit.

https://eprints.soton.ac.uk/380983/1/NASreport-web.pdf

Staff

Lead researchers

Dr Oliver Marnet

Associate Professor

Research interests

  • Corporate Governance
  • Audit
  • Behavioural Economics/Finance
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