The effect of director-auditor link on non-audit services fee

• 主要な著者: Malik @ Malek, Mazrah, Che Ahmad, Ayoib
• フォーマット: 論文
• 言語: English
• 出版事項: Universiti Putra Malaysia Press 2013
• オンライン･アクセス: http://psasir.upm.edu.my/id/eprint/28364/1/28364.pdf; http://psasir.upm.edu.my/id/eprint/28364/; http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2021%20%28S%29%20Oct.%202013/05%20Page%2071-84.pdf

Despite concerns on joint-provision of audit and non-audit services, not many studies have been conducted on examining the factors influencing companies to purchase non-audit services from their auditor. The attachment theory postulates that non-audit services purchasing decisions are influenced by...