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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Putra Malaysia Press
2013
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| Online Access: | http://psasir.upm.edu.my/id/eprint/28364/1/28364.pdf |
| _version_ | 1796971314944147456 |
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| author | Malik @ Malek, Mazrah Che Ahmad, Ayoib |
| author_facet | Malik @ Malek, Mazrah Che Ahmad, Ayoib |
| author_sort | Malik @ Malek, Mazrah |
| collection | UPM |
| description | 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. |
| first_indexed | 2024-03-06T08:11:13Z |
| format | Article |
| id | upm.eprints-28364 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-03-06T08:11:13Z |
| publishDate | 2013 |
| publisher | Universiti Putra Malaysia Press |
| record_format | dspace |
| spelling | upm.eprints-283642015-09-21T02:44:45Z http://psasir.upm.edu.my/id/eprint/28364/ The effect of director-auditor link on non-audit services fee Malik @ Malek, Mazrah Che Ahmad, Ayoib 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 2013-10 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/28364/1/28364.pdf Malik @ 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 (spec. Oct.). pp. 71-84. ISSN 0128-7702; ESSN: 2231-8534 http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2021%20%28S%29%20Oct.%202013/05%20Page%2071-84.pdf |
| spellingShingle | Malik @ Malek, Mazrah Che Ahmad, Ayoib The effect of director-auditor link on non-audit services fee |
| title | 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_short | The effect of director-auditor link on non-audit services fee |
| title_sort | effect of director auditor link on non audit services fee |
| url | http://psasir.upm.edu.my/id/eprint/28364/1/28364.pdf |
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