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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: Siti Subaryani, Zainol
Format: Thesis
Language:English
English
Published: 2010
Subjects:
HF5667 Professional Ethics. Auditors.
Online Access:http://etd.uum.edu.my/2470/1/Siti_Subaryani_Zainol.pdf
http://etd.uum.edu.my/2470/3/1.Siti_Subaryani_Zainol.pdf
http://etd.uum.edu.my/2470/
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spelling my.uum.etd.24702013-07-24T12:16:10Z http://etd.uum.edu.my/2470/ Preliminary Study of Non-Audit Services Determinants in Malaysia Siti Subaryani, Zainol 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 NonPeerReviewed application/pdf en http://etd.uum.edu.my/2470/1/Siti_Subaryani_Zainol.pdf application/pdf en http://etd.uum.edu.my/2470/3/1.Siti_Subaryani_Zainol.pdf Siti Subaryani, Zainol (2010) Preliminary Study of Non-Audit Services Determinants in Malaysia. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
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
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
publishDate 2010
url http://etd.uum.edu.my/2470/1/Siti_Subaryani_Zainol.pdf
http://etd.uum.edu.my/2470/3/1.Siti_Subaryani_Zainol.pdf
http://etd.uum.edu.my/2470/
_version_ 1644276699398930432
score 13.211869

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