The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions
Independent auditing is an important attribute for efficient capital markets.However, due to the recent corporate scandals in the United States, the regulators are very concerned with the potential threats to the auditor independence such as the provision of management advisory and other non-audit s...
| Principais autores: | , , |
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| Formato: | Monograph |
| Idioma: | English English |
| Publicado em: |
Universiti Utara Malaysia
2005
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| Assuntos: | |
| Acesso em linha: | https://repo.uum.edu.my/id/eprint/7839/1/Rai.pdf https://repo.uum.edu.my/id/eprint/7839/3/1.Mohd%20Raime%20Ramlan.pdf |
| _version_ | 1825802206489608192 |
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| author | Ramlan, Mohd Raime Shafie, Rohami Abdul Kadir, Dzarfan |
| author_facet | Ramlan, Mohd Raime Shafie, Rohami Abdul Kadir, Dzarfan |
| author_sort | Ramlan, Mohd Raime |
| collection | UUM |
| description | Independent auditing is an important attribute for efficient capital markets.However, due to the recent corporate scandals in the United States, the regulators are very concerned with the potential threats to the auditor independence such as the provision of management advisory and other non-audit services (NAS) by auditors to their audit client.Thus, specifically, the objectives of this study are to examine the impact of non-audit services, audit partner tenure, and new audit towards the propensity of the auditor in issuing going concern opinion.We utilise logistic regression analysis in this study.The results show that there exist a negative significant relationship between new audit and going concern opinion.However, both NAS and partner tenure variables are found not to be significant.Thus, the implications of these results are discussed. |
| first_indexed | 2024-07-04T05:35:14Z |
| format | Monograph |
| id | uum-7839 |
| institution | Universiti Utara Malaysia |
| language | English English |
| last_indexed | 2024-07-04T05:35:14Z |
| publishDate | 2005 |
| publisher | Universiti Utara Malaysia |
| record_format | eprints |
| spelling | uum-78392014-07-13T00:14:35Z https://repo.uum.edu.my/id/eprint/7839/ The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions Ramlan, Mohd Raime Shafie, Rohami Abdul Kadir, Dzarfan HF Commerce Independent auditing is an important attribute for efficient capital markets.However, due to the recent corporate scandals in the United States, the regulators are very concerned with the potential threats to the auditor independence such as the provision of management advisory and other non-audit services (NAS) by auditors to their audit client.Thus, specifically, the objectives of this study are to examine the impact of non-audit services, audit partner tenure, and new audit towards the propensity of the auditor in issuing going concern opinion.We utilise logistic regression analysis in this study.The results show that there exist a negative significant relationship between new audit and going concern opinion.However, both NAS and partner tenure variables are found not to be significant.Thus, the implications of these results are discussed. Universiti Utara Malaysia 2005 Monograph NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/7839/1/Rai.pdf application/pdf en https://repo.uum.edu.my/id/eprint/7839/3/1.Mohd%20Raime%20Ramlan.pdf Ramlan, Mohd Raime and Shafie, Rohami and Abdul Kadir, Dzarfan (2005) The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions. Project Report. Universiti Utara Malaysia. (Unpublished) http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000241534 |
| spellingShingle | HF Commerce Ramlan, Mohd Raime Shafie, Rohami Abdul Kadir, Dzarfan The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions |
| title | The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions |
| title_full | The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions |
| title_fullStr | The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions |
| title_full_unstemmed | The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions |
| title_short | The provision of non-audit services, audit partner tenure, a new audit and auditor independence: Evidence from going concern opinions |
| title_sort | provision of non audit services audit partner tenure a new audit and auditor independence evidence from going concern opinions |
| topic | HF Commerce |
| url | https://repo.uum.edu.my/id/eprint/7839/1/Rai.pdf https://repo.uum.edu.my/id/eprint/7839/3/1.Mohd%20Raime%20Ramlan.pdf |
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