Corpus ID: 167069009

Non-Audit services, auditor independence and earnings management

@inproceedings{Singh2001NonAuditSA,
  title={Non-Audit services, auditor independence and earnings management},
  author={Archana Singh and J. Gore and P. Pope},
  year={2001}
}
We predict that the provision of non-audit services by auditors to their audit clients will impair independence more severely for smaller auditors than for large auditors. We report evidence that client earnings management activity to avoid losses and earnings decreases is positively associated with the ratio of non-audit fees to total fees for non-Big 5 auditors but not for Big 5 auditors. Earnings management to meet analysts' forecasts varies positively with the non-audit fee ratio for both… Expand
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