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Belief perseverance among accounting practitioners regarding the effect of non-audit services on auditor independence
Authors:Philip Beaulieu  Alan Reinstein
Institution:1. Haskayne School of Business, University of Calgary, Canada;2. School of Business Administration, Wayne State University, Detroit, MI 48202-3930, USA
Abstract:We hypothesize, based on management control processes in large firms (Covaleski et al., 1998), that large-firm practitioners will be less likely than small-firm auditors to report beliefs that non-audit services (NAS) impair auditor independence. Based on Goldman and Barlev’s (1974) analysis of auditor-firm conflict of interests and procedural independence safeguards, we also predict that auditors will report less concern over impairment than non-auditors. We investigate also belief perseverance – whether practitioners tend to maintain prior reported beliefs after reading research on the relationship between NAS and auditor independence.
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