The provision of non-audit services, audit fees and auditor independence

• Main Authors: Che Ahmad, Ayoib, Shafie, Rohami, Mohamad Yusof, Nor Zalina
• 格式: Article
• 語言: English
• 出版: Universiti Sains Malaysia 2006
• 主題: HF5601 Accounting
• 在線閱讀: 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

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...