摘要：This paper examines whether the auditee’s financial situation affects the auditor’s non-audit fee and independ- ence.Three sets of tests were used to address the issue.The first examines whether there are cross-border and intertemporal differences in relationships between non-audit fees and audit fees.The second tests whether there is a relationship between non-audit fees and report modification.The third addresses the relationships between audit fees and the auditee’s financial situation.The results suggest a lack of coexistence of all three motives for the purchase of non-audit fee services, and substantial similarities of auditor and auditee behaviors across Po- land and New Zealand.We documented the lack of a significant link between auditee failure risk and the quality of the audit report.Our findings indicate an operational rather than a strategic nature of non-audit services to incumbent clients.
其他摘要：Artykuł koncentruje się na związku między sytuacją finansową badanej jednostki a pozostałym wynagrodzeniem i niezależnością firmy audytorskiej. Autorzy zastosowali trzy testy w przeprowadzonym badaniu. Najpierw przenalizowali związek wynagrodzenia za bada
