Nik Abdul Majid, Wan Zurina
(2016)
Nonaudit Services, Corporate Governance And Auditor Independence In Malaysia.
PhD thesis, Universiti Sains Malaysia.
Abstract
Kajian ini meneroka isu yang telah dibincangkan lebih dari 50 tahun dan menawarkan pandangan kritikal terhadap undang-undang yang sedia ada ke atas profesyen pengauditan di Malaysia. Isu kebebasan juru audit berkenaan dengan perkhidmatan selain audit menjadi perhatian bukan hanya kepada ahli akademik, ahli pengkaji, penggubal undang-undang di negara Amerika Syarikat, United Kingdom malah di seluruh dunia termasuk Malaysia. Kes Enron di Amerika Syarikat dan seluruh syarikat yang telah jatuh termasuk Transmile dan Megan Media di Malaysia telah membangkitkan persoalan mengenai kewibawaan juru audit dan tadbir urus korporat. Kebanyakkan bukti pengkisahan mendakwa peruntukan kepada perkhidmatan selain audit akan menggugat kebebasan juru audit dan menurun kualiti perolehan. Kajian yang lepas telah menghasilkan bukti yang bercampur iaitu perkhidmatan selain audit menggugat kebebasan juru audit dan perkhidmatan selain audit juga menghaslikan kerja audit yang efisien. Ahli pengkaji menjangkakan kesan ke atas kebebasan juru audit dapat dilihat dengan jelas sekiranya perkhidmatan selain audit dipecahkan mengikut jenis dan perkhidmatan selain audit yang berulang dan tidak berulang.
This study explores the unsolved issues that have been debated for more than 50 years and provides critical insights into the current regulatory issues confronting the auditing profession in Malaysia. The issue of auditor independence on nonaudit services has become a concern to the academicians, researchers, and regulators, especially Securities and Exchange Commissions (SECs) not only in the US, UK, Australia, but also worldwide, including Malaysia. The Enron case in the US and the other collapsed companies throughout the world, including Tramsmile and Megan Media in Malaysia, has raised question on the credibility of external auditor and the governance aspect. Most of the anecdotal evidence claim that the provision of nonaudit services might impair auditor independence and reduce the earnings quality. Previous studies have provided mixed evidence that nonaudit services affect auditor’s independence (due to economic bonding) and nonaudit services yields knowledge spillover and improve auditor efficiency. Past researchers have suggested that nonaudit services should be categorised into types and recurring and nonrecurring to get clear picture on the impairment in auditor’s independence.
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