The impact of corporate governance and the provision of non-audit services on auditor change decision

Auditing plays a crucial role in corporate governance process and it has been shown to increase the reliability and quality of an organization’s financial performance. Hence, understanding the reasons why companies change their auditor is very important. In Malaysia, not much study has been conducte...

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Main Author:	Ishaya, Ishaku Vandi
Format:	Thesis
Language:	eng eng
Published:	2015
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/5582/1/s817905_01.pdf https://etd.uum.edu.my/5582/2/s817905_02.pdf
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id	my-uum-etd.5582
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Abidin, Shamharir Mohamad Nor, Mohamad Naimi
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Ishaya, Ishaku Vandi The impact of corporate governance and the provision of non-audit services on auditor change decision
description	Auditing plays a crucial role in corporate governance process and it has been shown to increase the reliability and quality of an organization’s financial performance. Hence, understanding the reasons why companies change their auditor is very important. In Malaysia, not much study has been conducted on auditor change. Thus, the study seeks to examine the impact of corporate governance and the provision of non-audit service on auditor change decision. The study used companies listed on Bursa Malaysia, as at 31st December, 2009 to 2011. Furthermore, the research used a sample size of 712 non-financial auditor change companies to test logistic regression Model of auditor change determinants. The results revealed that board independence, non-audit service, changes in management, size and big 4 are significant determinants of auditor change. The outcome of the study could improve corporate governance practices by management, and also increase the demand for audit quality in an organization. The study therefore, recommended that future studies should include additional corporate governance variables like audit committee, management ownership and ownership concentration. Lastly, a longer period of years could be covered so as to have a true reflection of the issue
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Ishaya, Ishaku Vandi
author_facet	Ishaya, Ishaku Vandi
author_sort	Ishaya, Ishaku Vandi
title	The impact of corporate governance and the provision of non-audit services on auditor change decision
title_short	The impact of corporate governance and the provision of non-audit services on auditor change decision
title_full	The impact of corporate governance and the provision of non-audit services on auditor change decision
title_fullStr	The impact of corporate governance and the provision of non-audit services on auditor change decision
title_full_unstemmed	The impact of corporate governance and the provision of non-audit services on auditor change decision
title_sort	impact of corporate governance and the provision of non-audit services on auditor change decision
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2015
url	https://etd.uum.edu.my/5582/1/s817905_01.pdf https://etd.uum.edu.my/5582/2/s817905_02.pdf
_version_	1747827954601164800
spelling	my-uum-etd.55822021-03-18T08:14:55Z The impact of corporate governance and the provision of non-audit services on auditor change decision 2015 Ishaya, Ishaku Vandi Abidin, Shamharir Mohamad Nor, Mohamad Naimi Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting Auditing plays a crucial role in corporate governance process and it has been shown to increase the reliability and quality of an organization’s financial performance. Hence, understanding the reasons why companies change their auditor is very important. In Malaysia, not much study has been conducted on auditor change. Thus, the study seeks to examine the impact of corporate governance and the provision of non-audit service on auditor change decision. The study used companies listed on Bursa Malaysia, as at 31st December, 2009 to 2011. Furthermore, the research used a sample size of 712 non-financial auditor change companies to test logistic regression Model of auditor change determinants. The results revealed that board independence, non-audit service, changes in management, size and big 4 are significant determinants of auditor change. The outcome of the study could improve corporate governance practices by management, and also increase the demand for audit quality in an organization. The study therefore, recommended that future studies should include additional corporate governance variables like audit committee, management ownership and ownership concentration. Lastly, a longer period of years could be covered so as to have a true reflection of the issue 2015 Thesis https://etd.uum.edu.my/5582/ https://etd.uum.edu.my/5582/1/s817905_01.pdf text eng public https://etd.uum.edu.my/5582/2/s817905_02.pdf text eng public masters masters Universiti Utara Malaysia Abbott, L. J., & Parker, S. (2000). 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