“…Several studies also establish a negative association (e.g., Krishnan, ; Gul et al ., ), whereas other studies only find a significant relation under restrictive conditions (e.g., Higgs and Skantz, ; Eilifsen and Knivsflå, ) or do not find an association (e.g., Ghosh et al ., ). For Germany, prior research indicates a negative impact of high non‐audit fees on audit quality (Quick and Sattler, ; Krauss and Zülch, , Eilifsen et al ., ). This could be due particularly to the German institutional setting with its lower investor protection and lower auditor litigation risk.…”