Non-Audit Fees and Auditor Independence: Nigerian Evidence

This study aims to investigate the extent to which the provision of Non-Audit Services (NAS) by external auditors to audit clients affects auditors’ independence and the audit expectation gap in Nigeria. The study adopts an interpretivist approach. Thirty semi-structured, face-to-face interviews were conducted to explore the views expressed by audit partners and pension fund managers in Nigeria; group responses were evaluated and presented separately. After transcribing the interview audio recordings, a thematic data analysis of the two groups’ responses was performed.