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Volume :16 Issue : 1 2009
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The Effect of the Provision of Non-audit Services on Audit Fees in Kuwait
Auther : Meshari O. Al-Harshani
The potential impact of jointly providing audit and non-audit services to the audit client on audit fees has been a concern to the accounting academics and rule-making bodies for several years. Empirical evidence about this issue, however, stems mainly from large English-speaking countries. The purpose of this paper is to extend prior audit fees research by examining the impact of the joint provision of audit and non-audit services on the pricing of audit services in Kuwait. The study's results indicated that the joint provision of audit and non-audit fees is associated with higher amounts of audit fees.