Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan

This paper aims to investigate the relationships between independent variables and non-audit service provision in the context of Malaysian Listed Companies. The sample consists of 709 listed companies in Bursa Malaysia that are identified in 2014 financial year. The companies are from eleven industr...

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Main Author:	Yatan, Jessieca Cherryl
Format:	Thesis
Language:	English
Published:	2015
Subjects:	Corporate organization Corporate governance
Online Access:	https://ir.uitm.edu.my/id/eprint/78639/1/78639.pdf
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id	my-uitm-ir.78639
record_format	uketd_dc
spelling	my-uitm-ir.786392023-06-15T02:01:41Z Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan 2015 Yatan, Jessieca Cherryl Corporate organization. Corporate governance This paper aims to investigate the relationships between independent variables and non-audit service provision in the context of Malaysian Listed Companies. The sample consists of 709 listed companies in Bursa Malaysia that are identified in 2014 financial year. The companies are from eleven industries, which are construction, consumer product, finance, hotels, industrial product, infrastructure project company, plantation, properties, REITS, trading and services and technology There are six independent variables that being tested in this study, which are CEO duality, board independence, type of auditor and audit committee's characteristics that only focus on size, independence and meetings. Company size, profitability, leverage, growth and industry are being include act as the control variables. The theoritical framework indicates that these six variables will influence the purchased of nonaudit services. Using the logistic regression model and relevant diagnostic tests, findings shows that only board independence, audit committee's independence, type of auditor, profit, hotel industry and REITS industry are associated with the level of purchased non-audit services. This study provides unique contribution of the determinant of purchased non-audit services. It concludes that others corporate governance factors should also be tested in order to have more accurate and useful data in determine the level of purchased non-audit services in Malaysia. Keywords: Non-audit services, Corporate Governance and Malaysia 2015 Thesis https://ir.uitm.edu.my/id/eprint/78639/ https://ir.uitm.edu.my/id/eprint/78639/1/78639.pdf text en public masters Universiti Teknologi MARA, Sabah Faculty of Administrative Science and Policy Studies
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Corporate organization Corporate governance
spellingShingle	Corporate organization Corporate governance Yatan, Jessieca Cherryl Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan
description	This paper aims to investigate the relationships between independent variables and non-audit service provision in the context of Malaysian Listed Companies. The sample consists of 709 listed companies in Bursa Malaysia that are identified in 2014 financial year. The companies are from eleven industries, which are construction, consumer product, finance, hotels, industrial product, infrastructure project company, plantation, properties, REITS, trading and services and technology There are six independent variables that being tested in this study, which are CEO duality, board independence, type of auditor and audit committee's characteristics that only focus on size, independence and meetings. Company size, profitability, leverage, growth and industry are being include act as the control variables. The theoritical framework indicates that these six variables will influence the purchased of nonaudit services. Using the logistic regression model and relevant diagnostic tests, findings shows that only board independence, audit committee's independence, type of auditor, profit, hotel industry and REITS industry are associated with the level of purchased non-audit services. This study provides unique contribution of the determinant of purchased non-audit services. It concludes that others corporate governance factors should also be tested in order to have more accurate and useful data in determine the level of purchased non-audit services in Malaysia. Keywords: Non-audit services, Corporate Governance and Malaysia
format	Thesis
qualification_level	Master's degree
author	Yatan, Jessieca Cherryl
author_facet	Yatan, Jessieca Cherryl
author_sort	Yatan, Jessieca Cherryl
title	Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan
title_short	Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan
title_full	Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan
title_fullStr	Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan
title_full_unstemmed	Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan
title_sort	determinant of non-audit services : evidence from malaysian listed companies / jessieca cherryl yatan
granting_institution	Universiti Teknologi MARA, Sabah
granting_department	Faculty of Administrative Science and Policy Studies
publishDate	2015
url	https://ir.uitm.edu.my/id/eprint/78639/1/78639.pdf
_version_	1783736261730631680

Determinant of non-audit services : evidence from Malaysian listed companies / Jessieca Cherryl Yatan

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