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Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion


Citation

Malik@Malek, Mazrah (2012) Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion. LAP Lambert Academic Publishing. ISBN 3848487144/9783848487141

Abstract / Synopsis

Director-Auditor Link and Audit Quality aims to examine the effects of director-auditor link on audit services fee, non-audit services fee and audit opinion. Based on the attachment theory, it is argued that director-auditor link created by interlocking directorates enhances the mutual dependence and trust between the directors and their auditor and this mutuality is expected to influence audit services fee, non-audit services purchased from auditor and audit opinion. Analyses are conducted using data of 759 listed companies on the Bursa Malaysia in 2007 and a two-stage regression method is employed to accommodate the simultaneous equation model. The results show that director-auditor link has a significant negative relationship with audit services fee and significant positive relationships with non-audit services fee purchased from auditor and the issuance of unqualified audit opinion. Thus, the results provide initial evidence on the importance of reviewing the director-auditor link practices in the business environment.


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Additional Metadata

Item Type: Book
Divisions: Faculty of Economics and Management
Publisher: LAP Lambert Academic Publishing
Keywords: Director-auditor link; Audit quality; Audit fees; Non-audit services; Audit opinion
Depositing User: Nadiana Adlia Rusli
Date Deposited: 21 Aug 2015 15:24
Last Modified: 21 Aug 2015 15:24
URI: http://psasir.upm.edu.my/id/eprint/32891
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