... use the log of audit fees, the log of non-audit fees, the log of total fees and the ratio of non-audit fees to audit fees as the metrics Consistent with the literature (e.g., Johnson et al 2002), ... log of audit fees, the log of non-audit fees, the log of total fees and the ratio of non-audit fees to total fees (FEERATIO) as fee metrics The use of these metrics allows us to compare the results ... AUDITOR INDEPENDENCE: EVIDENCE ON THE JOINT EFFECTS OF AUDITOR TENURE AND NON-AUDIT FEES Abstract This study examines whether the impact of non-audit fees on auditor independence is contingent...