Determinants of Non-Audit Services in Malaysia: A Theoretical Model

Siti Subaryani Binti Zainol (), M. Krishna Moorthy () and Tengku Rahimah Binti Tengku Arifin ()
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Siti Subaryani Binti Zainol: Universiti Tunku Abdul Rahman
M. Krishna Moorthy: Universiti Tunku Abdul Rahman
Tengku Rahimah Binti Tengku Arifin: Universiti Tunku Abdul Rahman

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2012, vol. 2, issue 3, 97-111

Abstract: This study discusses on the factors that influence the purchase of non-audit services by the companies in Malaysia. It investigates the effects of chief executive officer duality, board independence and audit committee independence on purchase of non-audit services. The proposed model indicates that the chief executive officer duality, board independence and audit community independence influence the non-audit services. However, company size, leverage Return on assets and audit fees act as control variables on non-audit services. This study contributes to the literature by demonstrating the significant factors that will give effect to the purchase of non-audit services. The findings are also relevant to the policy makers and practitioners about the exposure factors that affect non-audit services.

Keywords: Non-audit services; chief executive officer duality; board independence; audit committee independence; Malaysia (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:2:y:2012:i:3:p:97-111

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