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Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan.

This paper investigates the relationship between corporate governance qualities and the purchase of non-audit services among Malaysian Listed Companies. The sample consists of 709 companies listed on Bursa Malaysia during the year 2014. The study posits that CEO duality, board independence, audit co...

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Main Authors: Kamarudin, Khairul Anuar, Wan Ismail, Wan Adibah, Yatan, Jessieca Cherryl
Format: Article
Language:English
Published: Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam: 2019
Subjects:
Corporate organization. Corporate governance
Organizational effectiveness. Performance measurement
Online Access:http://ir.uitm.edu.my/id/eprint/30948/1/30948.pdf
http://ir.uitm.edu.my/id/eprint/30948/
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spelling my.uitm.ir.309482020-06-05T09:44:56Z http://ir.uitm.edu.my/id/eprint/30948/ Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan. Kamarudin, Khairul Anuar Wan Ismail, Wan Adibah Yatan, Jessieca Cherryl Corporate organization. Corporate governance Organizational effectiveness. Performance measurement This paper investigates the relationship between corporate governance qualities and the purchase of non-audit services among Malaysian Listed Companies. The sample consists of 709 companies listed on Bursa Malaysia during the year 2014. The study posits that CEO duality, board independence, audit comitte independence, big 4 auditors, the audit committee size, and the frequency of audit committee meetings are associated with the amount of non-audit services. This is basically based on the argument that weaker governance allows the company to jeopardise the independence of external auditor, hence higher level of non-audit services. Company size, profitability, leverage, growth and industry are also included in the study as the control variables. Using the ordinary least square regression model and relevant diagnostic tests, findings shows that only board independence, audit committee independence, audit committee size and big 4 auditors are associated with the level of non-audit services. The results of this study contribute to the present literature on the determinants of non-audit services, especially in emerging market. The result would also be informative to regulators worldwide when considering to apply new policies related to non-audit services. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam: 2019 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/30948/1/30948.pdf Kamarudin, Khairul Anuar and Wan Ismail, Wan Adibah and Yatan, Jessieca Cherryl (2019) Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan. Management & Accounting Review (MAR), 18 (1). pp. 167-198. ISSN 2550-1895
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
topic Corporate organization. Corporate governance
Organizational effectiveness. Performance measurement
spellingShingle Corporate organization. Corporate governance
Organizational effectiveness. Performance measurement
Kamarudin, Khairul Anuar
Wan Ismail, Wan Adibah
Yatan, Jessieca Cherryl
Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan.
description This paper investigates the relationship between corporate governance qualities and the purchase of non-audit services among Malaysian Listed Companies. The sample consists of 709 companies listed on Bursa Malaysia during the year 2014. The study posits that CEO duality, board independence, audit comitte independence, big 4 auditors, the audit committee size, and the frequency of audit committee meetings are associated with the amount of non-audit services. This is basically based on the argument that weaker governance allows the company to jeopardise the independence of external auditor, hence higher level of non-audit services. Company size, profitability, leverage, growth and industry are also included in the study as the control variables. Using the ordinary least square regression model and relevant diagnostic tests, findings shows that only board independence, audit committee independence, audit committee size and big 4 auditors are associated with the level of non-audit services. The results of this study contribute to the present literature on the determinants of non-audit services, especially in emerging market. The result would also be informative to regulators worldwide when considering to apply new policies related to non-audit services.
format Article
author Kamarudin, Khairul Anuar
Wan Ismail, Wan Adibah
Yatan, Jessieca Cherryl
author_facet Kamarudin, Khairul Anuar
Wan Ismail, Wan Adibah
Yatan, Jessieca Cherryl
author_sort Kamarudin, Khairul Anuar
title Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan.
title_short Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan.
title_full Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan.
title_fullStr Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan.
title_full_unstemmed Non-audit services and the corporate governance of audit clients / Khairul Anuar Kamarudin, Wan Adibah Wan Ismail and Jessieca Cherryl Yatan.
title_sort non-audit services and the corporate governance of audit clients / khairul anuar kamarudin, wan adibah wan ismail and jessieca cherryl yatan.
publisher Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam:
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/30948/1/30948.pdf
http://ir.uitm.edu.my/id/eprint/30948/
_version_ 1685650725667864576
score 13.211869

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