... through advisory services rather than audits. Internal auditors seem to understand and practice internal auditing as both an assurance and consulting activity and as a compliance activity (Arena and Jeppesen, 2016 ; Mihret and Grant, 2017). Moreover, Soh and Martinov-Bennie (2011) contend that internal...

...Ferdinand A. Gul This study examines the effects of audit committees, client financial condition, management advisory services, competition and audit firm size on New Zealand bankers′ perceptions of auditor independence. Results obtained by using an ANOVA repeated‐measures block design,indicate...