TY  - JOUR
T1  - Non-Audit Services and the Impairment of Auditors’ Independence: A Further Examination
AU - Ebimobowei, Appah 
JO  - Pakistan Journal of Social Sciences
VL  - 8
IS  - 2
SP  - 100
EP  - 107
PY  - 2011
DA  - 2001/08/19
SN  - 1683-8831
DO  - pjssci.2011.100.107
UR  - https://makhillpublications.co/view-article.php?doi=pjssci.2011.100.107
KW  - Africa
KW  -Auditor
KW  -independence
KW  -non-audit services
KW  -data
KW  -sources
AB  - 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.
ER  -