Choice of non-audit services' supplier: Other consultants versus the external auditor

Date of this Version


Document Type

Conference Paper

Publication Details

Published Version.

Christensen, J., Kent, P., & Stewart, J. (2009). Choice of non-audit services supplier: Other consultants versus the external auditor. Paper presented at the 2009 Accounting and Finance Association of Australia and New Zealand (AFAANZ) conference, Sydney, NSW, Australia.

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© Copyright Jacqueline Christensen, Pamela Kent & Jenny Stewart, 2009.


Extract: The research problem for this study is to identify factors that influence a company’s decision to purchase non-audit services (NAS) from their external auditor rather than from an alternative external NAS provider (hereafter described as an external consultant). The study examines whether a company’s competitive position and its corporate governance characteristics influence its choice of NAS provider. It also explores whether receiving a qualified audit opinion is associated with its decision to source NAS from an external consultant.