Knowledge spillover
| dc.contributor.author | Merza, Intan Liyana | |
| dc.date.accessioned | 2014-11-11T01:27:13Z | |
| dc.date.available | 2014-11-11T01:27:13Z | |
| dc.date.issued | 2012 | |
| dc.description | Master | en_US |
| 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. The findings showed that non-audit services reported a positive relationship with audit fee which was consistent with previous studies. The test was extended by segregating non-audit services into three categories, audit related, tax and consulting, and other services. The results showed that the relationship between the level of audit fees and non-audit services did not vary by category of non-audit services as these services had positive association with audit fee. The test was also extended to examine the relationship between recurring non-audit services and audit fee and no significant relationship was found. However, a further analysis by the three categories of recurring non-audit services showed that only recurring audit-related non-audit services had negative relationships with audit fee, indicated the existence of knowledge spillover through it. Further studies to investigate the threat of non-audit services towards auditor independence are recommended. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/416 | |
| dc.language.iso | en | en_US |
| dc.subject | Business administration | en_US |
| dc.subject | Knowledge spillover | en_US |
| dc.subject | Non-audit services | en_US |
| dc.subject | Audit fees | en_US |
| dc.title | Knowledge spillover | en_US |
| dc.title.alternative | 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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