Recent accounting scandals have triggered renewed interest in the debate concerning whether audit firms should be banned from providing consulting services. Compared to the voluminous studies on consulting services to audit clients (i.e., non-audit services, hereafter NAS), little has been done to investigate consulting services to non-audit clients (hereafter CS). This study examines whether audit partners' revenues from CS are associated with: i) partners' compensation, and ii) audit quality (AQ), while controlling for revenues from NAS and auditing. We choose the Norwegian setting because of the unique and proprietary data on CS at the audit partner level. Our results provide initial evidence that partners' compensation is positively associated with their revenues generated from CS. Regarding AQ, our findings indicate no relation between AQ and partners' revenues from CS. This study contributes to the recent debate on multidisciplinary audit firms and should be of interest to regulators, audit firms, and users of audited financial statements.

最近的会计丑闻引发了人们对是否应该禁止审计公司提供咨询服务的争论的兴趣。与对审计客户咨询服务（即非审计服务，以下简称 NAS）的大量研究相比，对非审计客户咨询服务（以下简称 CS）的调查研究很少。本研究检查审计合作伙伴从 CS 获得的收入是否与：i) 合作伙伴的薪酬和 ii) 审计质量 (AQ) 相关，同时控制来自 NAS 和审计的收入。我们选择挪威设置是因为审计合作伙伴的CS 上的独特和专有数据等级。我们的结果提供了初步证据，表明合作伙伴的薪酬与其从 CS 产生的收入呈正相关。关于 AQ，我们的调查结果表明 AQ 与合作伙伴的 CS 收入之间没有关系。这项研究有助于最近关于多学科审计公司的辩论，应该引起监管机构、审计公司和经审计财务报表使用者的兴趣。