@article{MAKHILLPJSS2011827557,
    title = {Non-Audit Services and the Impairment of Auditors’ Independence: A Further Examination},
    journal = {Pakistan Journal of Social Sciences},
    volume = {8},
    number = {2},
    pages = {100-107},
    year = {2011},
    issn = {1683-8831},
    doi = {pjssci.2011.100.107},
    url = {https://makhillpublications.co/view-article.php?issn=1683-8831&doi=pjssci.2011.100.107},
    author = {Appah},
    keywords = {Africa,Auditor,independence,non-audit services,data,sources},
    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.}
    }