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An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak

This study investigates whether size, complexity and restructuring affect Malaysian public listed companies’ decision to purchase non-audit services from their auditors. In addition, this study also investigates whether the decision to purchase non-audit services impairs independence or instead it i...

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Main Author: Abdull Razak, Rahayu
Format: Thesis
Language:English
Published: 2006
Online Access:https://ir.uitm.edu.my/id/eprint/102336/1/102336.pdf
https://ir.uitm.edu.my/id/eprint/102336/
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id my.uitm.ir.102336
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spelling my.uitm.ir.1023362024-09-27T17:34:19Z https://ir.uitm.edu.my/id/eprint/102336/ An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak Abdull Razak, Rahayu This study investigates whether size, complexity and restructuring affect Malaysian public listed companies’ decision to purchase non-audit services from their auditors. In addition, this study also investigates whether the decision to purchase non-audit services impairs independence or instead it is economically efficient by examining the relative importance of proxies for economic efficiency and managerial opportunism as determinants of non-audit services. A total of 330 data were collected as sample from 110 companies listed on the main board of Bursa Malaysia for the three years period: 2003, 2004 and 2005. Basically, this study’s finding indicates that a company’s size and restructuring activities are significant in explaining the reason for purchasing non-audit services. Furthermore, the existence of the auditor from a Big 4 audit firms and the longer audit-client tenure also significantly explains why companies purchase non-audit services from their own auditors. However, the managerial opportunism variables results are mixed. Thus, the main finding of the study is that non-audit services are purchased by Malaysian PLC for reason of economic efficiency rather than managerial opportunism. 2006 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/102336/1/102336.pdf An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak. (2006) Masters thesis, thesis, Universiti Teknologi MARA (UiTM). <http://terminalib.uitm.edu.my/102336.pdf>
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description This study investigates whether size, complexity and restructuring affect Malaysian public listed companies’ decision to purchase non-audit services from their auditors. In addition, this study also investigates whether the decision to purchase non-audit services impairs independence or instead it is economically efficient by examining the relative importance of proxies for economic efficiency and managerial opportunism as determinants of non-audit services. A total of 330 data were collected as sample from 110 companies listed on the main board of Bursa Malaysia for the three years period: 2003, 2004 and 2005. Basically, this study’s finding indicates that a company’s size and restructuring activities are significant in explaining the reason for purchasing non-audit services. Furthermore, the existence of the auditor from a Big 4 audit firms and the longer audit-client tenure also significantly explains why companies purchase non-audit services from their own auditors. However, the managerial opportunism variables results are mixed. Thus, the main finding of the study is that non-audit services are purchased by Malaysian PLC for reason of economic efficiency rather than managerial opportunism.
format Thesis
author Abdull Razak, Rahayu
spellingShingle Abdull Razak, Rahayu
An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
author_facet Abdull Razak, Rahayu
author_sort Abdull Razak, Rahayu
title An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_short An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_full An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_fullStr An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_full_unstemmed An analysis of non audit service determinants in Malaysian public listed companies / Rahayu Abdull Razak
title_sort analysis of non audit service determinants in malaysian public listed companies / rahayu abdull razak
publishDate 2006
url https://ir.uitm.edu.my/id/eprint/102336/1/102336.pdf
https://ir.uitm.edu.my/id/eprint/102336/
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score 13.211869

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