Preliminary Study of Non-Audit Services Determinants in Malaysia

This research is being conducted in order to look into factors that influence the purchase of non-audit fees of the companies in Malaysia. The research investigates the effects of chief executive officer duality, board independence and audit committee independence on purchase non-audit services. Thi...

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主要作者: Siti Subaryani, Zainol
格式: Thesis
语言:eng
eng
出版: 2010
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在线阅读:https://etd.uum.edu.my/2470/1/Siti_Subaryani_Zainol.pdf
https://etd.uum.edu.my/2470/3/1.Siti_Subaryani_Zainol.pdf
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总结:This research is being conducted in order to look into factors that influence the purchase of non-audit fees of the companies in Malaysia. The research investigates the effects of chief executive officer duality, board independence and audit committee independence on purchase non-audit services. This study is a pioneer studies that reviewed this effects on non-audit services. The finding indicates that the chief executive officer duality, board independence and audit community independence are negative towards non-audit services. However, company size was showed a positive effect on non-audit services while audit fees and leverage were showed a negative effect on non-audit services. This study contributes to the growing of literature by demonstrating the significant factors that will give effect to the purchase of non-audit services. The findings are also relevant to the policy makers and practitioners about the exposure factors that affect non-audit services.