Merza, Intan Liyana
(2012)
Knowledge Spillover: The Impact
Of Types And Recurrence Of Non-Audit
Services On Audit Fees In
Malaysia.
Masters thesis, Universiti Sains Malaysia.
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.
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