Accounting Commons^™

Choice Of Non-Audit Services' Supplier: Other Consultants Versus The External Auditor, Jacqueline Christensen, Pamela Kent, Jenny Stewart

Pamela Kent

Extract: The research problem for this study is to identify factors that influence a company’s decision to purchase non-audit services (NAS) from their external auditor rather than from an alternative external NAS provider (hereafter described as an external consultant). The study examines whether a company’s competitive position and its corporate governance characteristics influence its choice of NAS provider. It also explores whether receiving a qualified audit opinion is associated with its decision to source NAS from an external consultant.