Non-audit services and the corporate governance of audit clients

This paper investigates whether firms with strong corporate governance perceive non-audit services (NAS) as a threat to auditor independence or as a mechanism to improve audit quality. The sample consisted of 706 firms listed on Bursa Malaysia in 2014 and employed six proxies for corporate governanc...

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Bibliographic Details
Published in:Management and Accounting Review
Main Author: Kamarudin K.A.; Ismail W.A.W.; Yatan J.C.
Format: Article
Language:English
Published: Universiti Teknologi Mara 2019
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85113653300&doi=10.24191%2fmar.v18i1.824&partnerID=40&md5=110c429c93209d71adee1409ceb483b3