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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| Language: | eng eng |
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2010
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| 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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my-uum-etd.24702013-07-24T12:16:10Z Preliminary Study of Non-Audit Services Determinants in Malaysia 2010-10 Siti Subaryani, Zainol Abidin, Shamharir College of Business (COB) College of Business HF5667 Professional Ethics. Auditors. 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. 2010-10 Thesis https://etd.uum.edu.my/2470/ https://etd.uum.edu.my/2470/1/Siti_Subaryani_Zainol.pdf application/pdf eng validuser https://etd.uum.edu.my/2470/3/1.Siti_Subaryani_Zainol.pdf application/pdf eng public masters masters Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng |
| advisor |
Abidin, Shamharir |
| topic |
HF5667 Professional Ethics Auditors. |
| spellingShingle |
HF5667 Professional Ethics Auditors. Siti Subaryani, Zainol Preliminary Study of Non-Audit Services Determinants in Malaysia |
| description |
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. |
| format |
Thesis |
| qualification_name |
masters |
| qualification_level |
Master's degree |
| author |
Siti Subaryani, Zainol |
| author_facet |
Siti Subaryani, Zainol |
| author_sort |
Siti Subaryani, Zainol |
| title |
Preliminary Study of Non-Audit Services Determinants in Malaysia |
| title_short |
Preliminary Study of Non-Audit Services Determinants in Malaysia |
| title_full |
Preliminary Study of Non-Audit Services Determinants in Malaysia |
| title_fullStr |
Preliminary Study of Non-Audit Services Determinants in Malaysia |
| title_full_unstemmed |
Preliminary Study of Non-Audit Services Determinants in Malaysia |
| title_sort |
preliminary study of non-audit services determinants in malaysia |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
College of Business (COB) |
| publishDate |
2010 |
| url |
https://etd.uum.edu.my/2470/1/Siti_Subaryani_Zainol.pdf https://etd.uum.edu.my/2470/3/1.Siti_Subaryani_Zainol.pdf |
| _version_ |
1747827352979636224 |