The Effect Of Non-Audit Services On Independent Auditor Judgment

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Tim Kizirian
Ruben Sargsyan


Independent Auditor Judgment, Non-Audit Services, Sarbanes-Oxley


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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