Mijn studie heeft twee uitkomsten. De eerste is dat de verhouding tussen audit en non-audit services van invloed is op de onafhankelijkheid van de accountant. De tweede is dat bij accountants uit het Verenigd Koninkrijk non-audit services eerder ten koste gaan van hun onafhankelijkheid dan bij hun Amerikaanse collega’s.
Accountantskantoren, ondernemingen en wet- en regelgevers zullen ervoor moeten waken dat ondernemingen relatief teveel non-audit services van hun controlerend accountantskantoor afnemen. Belangenverstrengeling door een te grote financiële afhankelijkheid van de cliënt voor de accountant is een minder groot risico.
In het Verenigd Koninkrijk is het slecht gesteld met de onafhankelijkheid van de accountant. Non-audit services vormen sneller een gevaar voor de onafhankelijkheid. De regelgeving zal moeten worden aangescherpt en ondernemingen en accountantskantoren zullen bij zichzelf te rade moeten gaan over hoe de situatie verbeterd kan worden.
Aanbevelingen voor toekomstige studies haal ik uit de beperkingen van mijn eigen scriptie. Onderzoek naar de invloed van de non-audit services op de onafhankelijkheid van de accountant werd in de Verenigde Staten vooral voor het jaar 2000 gedaan. Dit is een
momentopname. Om de ontwikkelingen van de onafhankelijkheid van de accountant beter te kunnen volgen zou er jaarlijks over het afgelopen jaar zo’n studie moeten worden uitgevoerd. In de studies over de onafhankelijkheid van de accountant worden voornamelijk de totale hoeveelheid non-audit services besproken. Het is helemaal niet zeker dat iedere non-audit service dezelfde invloed heeft op de onafhankelijkheid van de accountant. Verder onderzoek naar de invloed van individuele non-audit services zou veel extra inzicht kunnen opleveren.
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Dit extra inzicht zou van toegevoegde waarde zijn bij het opstellen of evalueren van wet- en regelgeving.
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