Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/208
Title: Non-audit services and auditor independence: Evidence from Big-4-affiliated audit firms in Bangladesh
Authors: Islam, M. S. 
Rahman, Md. J. 
Issue Date: 2017
Publisher: Elsevier
Source: Rahman, M. J. (2017). Non-audit services and auditor independence: Evidence from Big-4-affiliated audit firms in Bangladesh. Asian Journal of Business Studies, 6(2), 1-7.
Journal: Asian Journal of Business Studies 
Abstract: This paper attempts to investigate the effects of the prohibition of certain non-audit services on the independence of the auditor and based on personal in-depth interviews with the Big 4 auditing firms that are affiliated with local accounting firms in Bangladesh. The approach selected for this research is a qualitative one and has a descriptive and explanatory nature. From this research, it becomes evident that independence has always been a central issue in auditing. All the respondents agreed that the prohibition of non-audit services increase the appearance that the auditing firms are independent. The findings of this paper present an apparent picture of the field of auditing in Bangladesh. It will also guide the researchers for future investigations.
URI: https://hdl.handle.net/20.500.12540/208
DOI: 10.2139/ssrn.2539516
Appears in Collections:Scholarly Publications

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