Abstract:

There is a widespread perception that the providing of non-audit services by auditors undermines auditor independence.  Audit quality suffers when clients are willing to purchase future NAS from their auditor. This study was conducted in the Jordanian environment in order to protect auditor independence.  A sample of industrial firms were selected. This paper provides an analysis of the relationship between NAS and auditors' independence. This study pointed out that there is a negative relationship between provision NAS and auditor independence. A sample of industrial companies listed on ASE was selected for the years 2014 to 2016 to conduct this research. This study seeks to contribute to the related literature by adding the moderating role of financial experts’ members in audit committee on such negative relationship. The study documented that the financial expertise of the audit committee members has been shown to contribute positively to reducing such negative relationship. This study suggested to corporate boards to provide adequate attention when selecting members of the Audit Committee and searching for members who financial expertise to contribute in maintaining the committee oversight role and obtaining higher level of audit quality.