The study looked at how providing non-audit services affects auditor independence in Norway. They found that there is a positive relationship between audit fees and non-audit fees, but this doesn't mean independence is lost. The results show that audit and non-audit fees are determined together, and there is no evidence of independence loss. Auditors providing non-audit services did not lead to more modified audit opinions or affect audit tenure. Unexpected non-audit fees did not impact the cost of capital. Overall, the study did not find any evidence of independence loss due to providing non-audit services in Norway.