..., translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Advisory services Governance...

...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...