Dissertation Help (Auditors Independence)

Jan 10, 2013
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Hi guys i'm new to this forum, so hopefully this is in the correct place.

I hope you can help with this.

My Title for my dissertation is: Is an Audit firm independent when providing non-audit services?

I guess it's quite a simple question, how would you go about finding an answer?

I've come up with: looking into Failed companies, comparing the audit fees to non audit fees, then looking at the audit reports e.g if they don't have going concern/fundamental uncertainty/emphasis of matter... This should hopefully give proof of the fact that certain companies were shown leniency with thier yearly reports from auditors.

I'm not quite sure how to go about this either.

Any help would be amazing.

Thanks in advance




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May 12, 2011
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United States
Interesting topic. In general the arrangement of having an auditor claim to be independent while charging fees to the auditee seems on its face to lack independence. I think your approach makes sense. Certainly Enron is a case in point for your paper. I will also send you a thought that is best sent to you by orivate message so look fir that
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Jun 29, 2010
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You might get stuck in clearly stating your research methodology. Except you are looking to do a literature review of what others have written in the corelation between failed audited company and provision of other non audit services.

I ran into similar problem when i did my Masters in Accounting, you might get find it difficult to get enough data for your analysis. Getting proxy companies of similar size that did not fail over same period you are analysing might be a difficult huddle to cross.

The time for dissertations are usually too short for this kind of research. Is a brilliant idea you have got, if you have already dealt with the issues I have identified, then go for.

All the best.

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