An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak

This study investigates whether size, complexity and restructuring affect Malaysian public listed companies’ decision to purchase non-audit services from their auditors. In addition, this study also investigates whether the decision to purchase non-audit services impairs independence or instead it i...

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Main Author:	Abdull Razak, Rahayu
Format:	Thesis
Language:	English
Published:	2006
Online Access:	https://ir.uitm.edu.my/id/eprint/102336/1/102336.pdf
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id	my-uitm-ir.102336
record_format	uketd_dc
spelling	my-uitm-ir.1023362024-09-27T17:34:19Z An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak 2006 Abdull Razak, Rahayu This study investigates whether size, complexity and restructuring affect Malaysian public listed companies’ decision to purchase non-audit services from their auditors. In addition, this study also investigates whether the decision to purchase non-audit services impairs independence or instead it is economically efficient by examining the relative importance of proxies for economic efficiency and managerial opportunism as determinants of non-audit services. A total of 330 data were collected as sample from 110 companies listed on the main board of Bursa Malaysia for the three years period: 2003, 2004 and 2005. Basically, this study’s finding indicates that a company’s size and restructuring activities are significant in explaining the reason for purchasing non-audit services. Furthermore, the existence of the auditor from a Big 4 audit firms and the longer audit-client tenure also significantly explains why companies purchase non-audit services from their own auditors. However, the managerial opportunism variables results are mixed. Thus, the main finding of the study is that non-audit services are purchased by Malaysian PLC for reason of economic efficiency rather than managerial opportunism. 2006 Thesis https://ir.uitm.edu.my/id/eprint/102336/ https://ir.uitm.edu.my/id/eprint/102336/1/102336.pdf text en public masters Universiti Teknologi MARA (UiTM) Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	This study investigates whether size, complexity and restructuring affect Malaysian public listed companies’ decision to purchase non-audit services from their auditors. In addition, this study also investigates whether the decision to purchase non-audit services impairs independence or instead it is economically efficient by examining the relative importance of proxies for economic efficiency and managerial opportunism as determinants of non-audit services. A total of 330 data were collected as sample from 110 companies listed on the main board of Bursa Malaysia for the three years period: 2003, 2004 and 2005. Basically, this study’s finding indicates that a company’s size and restructuring activities are significant in explaining the reason for purchasing non-audit services. Furthermore, the existence of the auditor from a Big 4 audit firms and the longer audit-client tenure also significantly explains why companies purchase non-audit services from their own auditors. However, the managerial opportunism variables results are mixed. Thus, the main finding of the study is that non-audit services are purchased by Malaysian PLC for reason of economic efficiency rather than managerial opportunism.
format	Thesis
qualification_level	Master's degree
author	Abdull Razak, Rahayu
spellingShingle	Abdull Razak, Rahayu An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
author_facet	Abdull Razak, Rahayu
author_sort	Abdull Razak, Rahayu
title	An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_short	An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_full	An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_fullStr	An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_full_unstemmed	An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_sort	analysis of non audit service determinants in malaysian public listed companies / rahayu abdull razak
granting_institution	Universiti Teknologi MARA (UiTM)
granting_department	Faculty of Accountancy
publishDate	2006
url	https://ir.uitm.edu.my/id/eprint/102336/1/102336.pdf
_version_	1811769218753888256

An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak

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