UUM Electronic Theses and Dissertation
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Preliminary Study of Non-Audit Services Determinants in Malaysia

Siti Subaryani, Zainol (2010) Preliminary Study of Non-Audit Services Determinants in Malaysia. Masters thesis, Universiti Utara Malaysia.

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This research is being conducted in order to look into factors that influence the purchase of non-audit fees of the companies in Malaysia. The research investigates the effects of chief executive officer duality, board independence and audit committee independence on purchase non-audit services. This study is a pioneer studies that reviewed this effects on non-audit services. The finding indicates that the chief executive officer duality, board
independence and audit community independence are negative towards non-audit services. However, company size was showed a positive effect on non-audit services while audit fees and leverage were showed a negative effect on non-audit services. This study contributes to the growing of 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.

Item Type: Thesis (Masters)
Supervisor : Abidin, Shamharir
Item ID: 2470
Uncontrolled Keywords: Non-audit Services, Chief Executive Officer Duality, Board Independence, Audit Committee Independence
Subjects: H Social Sciences > HF Commerce. > HF5667 Professional Ethics. Auditors.
Divisions: College of Business (COB)
Date Deposited: 13 Oct 2011 04:12
Last Modified: 24 Jul 2013 12:16
Department: College of Business
Name: Abidin, Shamharir
URI: https://etd.uum.edu.my/id/eprint/2470

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