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The effect of director-auditor link on non-audit services fee


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 S. pp. 74-84. ISSN 0128-7702

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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.

Item Type: Article
Uncontrolled Keywords: Attachment theory, auditor choice, auditor-auditee relationship, director-auditor link, interlocking directorships, non-audit services fee
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Mazrah Malik @ Malek
Date Deposited: 07 Jan 2016 03:11
Last Modified: 18 Apr 2016 07:22
URI: http://repo.uum.edu.my/id/eprint/16834

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