Knowledge Spillover: The Impact Of Types And Recurrence Of Non-Audit Services On Audit Fees In Malaysia

dc.contributor.author	Merza, Intan Liyana
dc.date.accessioned	2020-10-07T02:35:40Z
dc.date.available	2020-10-07T02:35:40Z
dc.date.issued	2012
dc.description.abstract	The issue of auditor independence has attracted the attention of the government, accounting bodies, and the general public especially after the unfolding of major international and local accounting scandals. The provision of non-audit services by auditors to their clients has been a matter of concern for many years as a threat to the auditor independence. However, the joint provision of non-audit services and audit services is also claimed to create knowledge spillovers that leads to a more efficient audit work. The purpose of this paper was to investigate knowledge spillovers by examining the association between audit fee and non-audit services. A sample of 696 firm-year observations from the financial reports of Malaysian public listed companies over the period 2007-2009 was obtained. The relationship between non-audit services and audit fee was tested by controlling other variables using regression analyses.	en_US
dc.identifier.uri	http://hdl.handle.net/123456789/10342
dc.language.iso	en	en_US
dc.publisher	Universiti Sains Malaysia	en_US
dc.subject	Knowledge Spillover	en_US
dc.subject	Audit Fees	en_US
dc.title	Knowledge Spillover: The Impact Of Types And Recurrence Of Non-Audit Services On Audit Fees In Malaysia	en_US
dc.type	Thesis	en_US

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