Non‐audit Services and Auditor Independence: New Zealand Evidence
利用新西兰数据，通过三组检验考察非审计服务是否损害审计独立性，发现非审计服务可能影响独立性的外在表现，但未发现对实质独立性的影响。
Abstract: This paper examines evidence in New Zealand about whether auditors providing more non‐audit services are less independent. Three sets of tests are used to address the issue. The first examines whether there is a relation between non‐audit fees and audit fees, the second examines whether there is a relation between non‐audit fees and audit report qualification or modification, and the third examines whether there is a relation between non‐audit fees and stability of audit tenure. The results suggest a potential for the impairment of auditor independence in appearance when auditors provide non‐audit services but no evidence of any impact on independence of mind.