...Rosalinda Santonastaso; Gianluca Ginesti; Riccardo Macchioni Purpose The purpose of this study is to investigate the relationship between family firm governance factors and non-audit services (NASs) fees. This study also examines the moderating role of board gender diversity. Design/methodology...

...Angela Walker; David Hay Purpose The accounting profession has argued strongly against claims that the provision of non‐audit services to audit clients leads to impaired auditor independence, instead claiming that the joint provision of non‐audit services and audit services creates knowledge...