الفهرس 
Chapter OneOnly 14 pages are availabe for public view
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Abstract
Abstract
This research aims to investigate how investors perceive the relation between NAS and AQ through the following three main points: (1) The effect of NAS on Auditors’ Neutrality, (2) The effect of NAS on Audit Quality, (3) The effect of high NAF on Investors’ Perception. The result reveals that there are no significant differences between study categories about the effect of NAS on Auditors’ Neutrality, it enhances knowledge spillover, helps auditors in observing weakness in the client’s systems, and provide to auditors more ability to add another unique feature that other providers cannot offer. NAS reduce the ARL, enhance the value relevance of accounting information, and improve earnings quality; so the researcher can conclude that NAS improve audit quality. Furthermore, results reveal that high remunerations of NAS relative to audit fees may reduce investors trust on auditors’ opinion. Therefore, investors prefer brand name auditors to provide such services. Finally, disclosure of NAF, segregation between the stuff who perform auditing process and those who perform non-audit services, improving moral capacity of auditors, and activating the role of audit committee and corporate governance practice, are necessary to reduce the negative effects of NAS.
Key Words: Non-Audit Services (NAS), Knowledge Spillover (KS), Economic Boding (EB), Non-Audit Fees (NAF), Audit Quality (AQ).