Professionalism vs Commercialism: The Association Between Non‐Audit Services (NAS) and Audit Independence
用实际费用数据研究非审计服务与审计独立性的关系，发现审计师对非审计费用比例高的客户更不愿出具持续经营意见，引发对审计与非审计服务联合提供的独立性担忧。
The implications of the provision of NAS to audit clients on audit independence have attracted considerable regulatory and research attention. This study contributes to this topical issue by investigating the association between NAS and audit independence using actual fee data and a more appropriate context that enables a proper ex post assessment of the correctness of the auditor's opinion decision. The results are consistent with the notion that auditors exhibit low propensity to issue a going‐concern qualification to clients generating higher proportions of NAS fees to total fees and raise independence implications regarding the joint provision of audit and NAS.