Citation
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
Abstract
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.
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Additional Metadata
| Item Type: | Article |
|---|---|
| Divisions: | Faculty of Economics and Management |
| Publisher: | Universiti Putra Malaysia Press |
| Keywords: | Attachment theory; Auditor choice; Auditor-auditee relationship; Director-auditor link; Interlocking directorships; Non-audit services fee |
| Depositing User: | Nabilah Mustapa |
| Date Deposited: | 29 Apr 2015 06:44 |
| Last Modified: | 21 Sep 2015 02:44 |
| URI: | http://psasir.upm.edu.my/id/eprint/28364 |
| Statistic Details: | View Download Statistic |
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