Appah  Ebimobowei, 
    Non-Audit Services and the Impairment of Auditors’ Independence: A Further Examination,
    Pakistan Journal of Social Sciences,
    Volume 8,Issue 2,
    2011,
    Pages 100-107,
    ISSN 1683-8831,
    pjssci.2011.100.107,
    (https://makhillpublications.co/view-article.php?doi=pjssci.2011.100.107)
    Abstract: This study discuses the provision of non-audit services and the impairment of researcher’s independence. The researcher examines the adequacy of independence of auditors and determines whether or not the provision of non-audit services affect the independence of researcher’s. To achieve the objective of this study, data was collected from documentary sources in a descriptive manner. The study examines: the concept of independence; factors affecting independence; non-audit services; non-audit service and regulatory framework of some selected countries; non-audit services and regulatory framework in Nigeria; some selected empirical studies on non-audit services and researcher’s independence. A few suggestions are finally put forward which if accepted would improve researcher’s independence on the provision of non-audit services.
    Keywords: Africa;Auditor;independence;non-audit services;data;sources