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Klumpes, P. 
ORCID: 0000-0002-3357-6087, Komarev, I. and Eleftheriou, K.,
2016.
The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry.
Accounting and Business Research, 46 (3), pp. 278-302.
ISSN 0001-4788
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Abstract
This paper studies the relationship between audit and non-audit service fees paid to the statutory auditor by UK life insurance firms, utilising an extensive panel data sample set for the period 1999-2009. Consistent with a knowledge spill over (impairment of independence) hypothesis, we predict and find that audit fees are positively (negatively) associated with actuarial (tax service) fees. Additionally, our results indicate that regulatory changes enforced after 2004 deterred UK life insurance firms from purchasing non-audit services that are perceived to impair auditor independence. Finally, we find evidence concerning the inter-temporal determination of audit fees.
| Item Type: | Journal article | ||||
|---|---|---|---|---|---|
| Publication Title: | Accounting and Business Research | ||||
| Creators: | Klumpes, P., Komarev, I. and Eleftheriou, K. | ||||
| Publisher: | Routledge | ||||
| Date: | 2016 | ||||
| Volume: | 46 | ||||
| Number: | 3 | ||||
| ISSN: | 0001-4788 | ||||
| Identifiers: |
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| Divisions: | Schools > Nottingham Business School | ||||
| Record created by: | Jonathan Gallacher | ||||
| Date Added: | 21 Jun 2016 14:51 | ||||
| Last Modified: | 04 Oct 2017 10:25 | ||||
| URI: | https://irep.ntu.ac.uk/id/eprint/27997 |
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