The effect of director-auditor link on non-audit services fee
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 t...
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Universiti Putra Malaysia Press
2013
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my.uum.repo.168342016-04-18T07:22:20Z http://repo.uum.edu.my/16834/ The effect of director-auditor link on non-audit services fee Malek, Mazrah Che Ahmad, Ayoib HF5601 Accounting 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 the director-auditor link. Using 759 sample companies listed on Bursa Malaysia in 2007, the OLS regression results show a significant positive relationship between director-auditor link and non-audit services fee. The finding adds to the limited literature on the factors influencing companies to purchase non-audit services from their auditor and suggests the need for active involvement of shareholders in the auditor selection process. Universiti Putra Malaysia Press 2013 Article PeerReviewed application/pdf en http://repo.uum.edu.my/16834/1/28364.pdf Malek, Mazrah and Che Ahmad, Ayoib (2013) The effect of director-auditor link on non-audit services fee. Pertanika Journal of Social Sciences & Humanities, 21 S. pp. 74-84. ISSN 0128-7702 http://www.pertanika.upm.edu.my/view_archives.php?journal=JSSH-21-S-10 |
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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 the director-auditor link. Using 759 sample companies listed on Bursa Malaysia in 2007, the OLS regression results show a significant positive relationship between director-auditor link and non-audit services fee. The finding adds to the limited literature on the factors influencing companies to purchase non-audit services from their auditor and suggests the need for active involvement of shareholders in the auditor selection process. |
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Article |
author |
Malek, Mazrah Che Ahmad, Ayoib |
author_facet |
Malek, Mazrah Che Ahmad, Ayoib |
author_sort |
Malek, Mazrah |
title |
The effect of director-auditor link on non-audit services fee |
title_short |
The effect of director-auditor link on non-audit services fee |
title_full |
The effect of director-auditor link on non-audit services fee |
title_fullStr |
The effect of director-auditor link on non-audit services fee |
title_full_unstemmed |
The effect of director-auditor link on non-audit services fee |
title_sort |
effect of director-auditor link on non-audit services fee |
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Universiti Putra Malaysia Press |
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2013 |
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http://repo.uum.edu.my/16834/1/28364.pdf http://repo.uum.edu.my/16834/ http://www.pertanika.upm.edu.my/view_archives.php?journal=JSSH-21-S-10 |
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