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 regressio...
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Universiti Sains Malaysia
2006
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my.uum.repo.742010-06-30T08:51:57Z http://repo.uum.edu.my/74/ The provision of non-audit services, audit fees and auditor independence Che Ahmad, Ayoib Shafie, Rohami Mohamad Yusof, Nor Zalina HF5601 Accounting 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. Universiti Sains Malaysia 2006 Article PeerReviewed application/pdf en http://repo.uum.edu.my/74/1/Ayoib_Che_Ahmad%2C_and_Rohami_Shafie%2C_and_Nor_Zalina_Mohamad_Y.pdf Che Ahmad, Ayoib and Shafie, Rohami and Mohamad Yusof, Nor Zalina (2006) The provision of non-audit services, audit fees and auditor independence. Asian Academy of Management Journal of Accounting and Finance , 2 (1). pp. 21-40. ISSN 1823-4992 http://www.usm.my/journal/aamjaf/main.htm |
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HF5601 Accounting 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 |
Article |
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 |
publisher |
Universiti Sains Malaysia |
publishDate |
2006 |
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http://repo.uum.edu.my/74/1/Ayoib_Che_Ahmad%2C_and_Rohami_Shafie%2C_and_Nor_Zalina_Mohamad_Y.pdf http://repo.uum.edu.my/74/ http://www.usm.my/journal/aamjaf/main.htm |
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1644277715832930304 |
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13.2014675 |