The provision of non-audit services, audit fees and auditor independence
The objectives of this study are to examine the effect of non-audit services on audit fees, to investigate the relationship between non-audit fees and the issuance of qualified audit opinion, and to analyse the proportion of non-audit fees to total fees paid by a client to its auditor.The regression...
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my.uum.repo.118222014-08-26T02:04:56Z http://repo.uum.edu.my/11822/ The provision of non-audit services, audit fees and auditor independence Che Ahmad, Ayoib Shafie, Rohami Mohamad Yusof, Nor Zalina HG Finance The objectives of this study are to examine the effect of non-audit services on audit fees, to investigate the relationship between non-audit fees and the issuance of qualified audit opinion, and to analyse the proportion of non-audit fees to total fees paid by a client to its auditor.The regression analysis reveals a significant positive relationship between audit fees and non-audit fees, which is contrary to the theory available in the literature.Further tests are done and alternative explanations are provided.The results obtained from the t-test suggest a significant relationship between non-audit fees and qualified audit opinions.The outcomes indicate that on average audit opinions are dependent on the amount of non-audit fees.Finally, the descriptive analysis presents a worrying development about the ratio of non-audit fees to total fees.The study suggests ways to improve the independence issues in Malaysia. 2005-12-09 Conference or Workshop Item NonPeerReviewed application/pdf en http://repo.uum.edu.my/11822/1/Ay.pdf Che Ahmad, Ayoib and Shafie, Rohami and Mohamad Yusof, Nor Zalina (2005) The provision of non-audit services, audit fees and auditor independence. In: 6th Asian Academy of Management Conference (AAMC) 2005, 09-11 December 2005, Casuarina Hotel, Ipoh, Perak. (Unpublished) |
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HG Finance Che Ahmad, Ayoib Shafie, Rohami Mohamad Yusof, Nor Zalina The provision of non-audit services, audit fees and auditor independence |
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The objectives of this study are to examine the effect of non-audit services on audit fees, to investigate the relationship between non-audit fees and the issuance of qualified audit opinion, and to analyse the proportion of non-audit fees to total fees paid by a client to its auditor.The regression analysis reveals a significant positive relationship between audit fees and non-audit fees, which is contrary to the theory available in the literature.Further tests are done and alternative explanations are provided.The results obtained from the t-test suggest a significant relationship between non-audit fees and qualified audit opinions.The outcomes indicate that on average audit opinions are dependent on the amount of non-audit fees.Finally, the descriptive analysis presents a worrying development about the ratio of non-audit fees to total fees.The study suggests ways to improve the independence issues in Malaysia. |
format |
Conference or Workshop Item |
author |
Che Ahmad, Ayoib Shafie, Rohami Mohamad Yusof, Nor Zalina |
author_facet |
Che Ahmad, Ayoib Shafie, Rohami Mohamad Yusof, Nor Zalina |
author_sort |
Che Ahmad, Ayoib |
title |
The provision of non-audit services, audit fees and auditor independence |
title_short |
The provision of non-audit services, audit fees and auditor independence |
title_full |
The provision of non-audit services, audit fees and auditor independence |
title_fullStr |
The provision of non-audit services, audit fees and auditor independence |
title_full_unstemmed |
The provision of non-audit services, audit fees and auditor independence |
title_sort |
provision of non-audit services, audit fees and auditor independence |
publishDate |
2005 |
url |
http://repo.uum.edu.my/11822/1/Ay.pdf http://repo.uum.edu.my/11822/ |
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1644280745580036096 |
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13.149126 |