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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| Main Author: | |
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2010
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| Subjects: | |
| Online Access: | 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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| Summary: | 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. |
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