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The Effect Of Non-Audit Services On Independent Auditor Judgment

Tim Kizirian & Ruben Sargsyan

Journal of Business and Economics Research2016https://doi.org/10.19030/jber.v14i4.9801article
ABDC C
Weight
0.34

What the paper says

This study examines the effects of non-audit services on auditors’ risk and materiality judgments. The results revealed a significantly negative association between non-audit services and auditors’ risk judgments, but only for services involving financial information system design and implementation. The auditors did not change their risk judgments for non-audit services with less audit relevance. Non-audit services had an insignificant effect on auditors’ materiality judgments. We conclude that non-audit services did not cause an inappropriate bias in auditor judgment.

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https://doi.org/https://doi.org/10.19030/jber.v14i4.9801

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@article{tim2016,
  title        = {{The Effect Of Non-Audit Services On Independent Auditor Judgment}},
  author       = {Tim Kizirian & Ruben Sargsyan},
  journal      = {Journal of Business and Economics Research},
  year         = {2016},
  doi          = {https://doi.org/https://doi.org/10.19030/jber.v14i4.9801},
}

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The Effect Of Non-Audit Services On Independent Auditor Judgment

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Evidence weight

0.34

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.00 × 0.4 = 0.00
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.