Non-audit services and the corporate governance of audit clients

QR Code

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...

Full description

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

Similar Items

The importance of financial audit: Benefits, challenges and service quality towards client loyalty
by: Mohd-Sanusi Z.; Mat-Isa Y.; Mohamed M.; Lee T.-H.; Takiah M.-I.
Published: (2012)

The impact of corporate governance mechanisms on audit quality of Shari'ah compliant companies
by: Kasim N.; Hashim N.A.B.; Salman S.A.
Published: (2015)

The Mediation Effect of Audit Assessment on Audit Competency and Digital Audit to Audit Work Performance Effectiveness
by: Noor N.F.M.; Sanusi Z.M.; Jusoh Z.S.M.; Johari R.J.; Kasbun N.F.
Published: (2024)

Mediating Effect of Audit Quality on the Relationship between Corporate Governance Mechanisms and Accrual Earnings Management
by: Mustapha U.A.; Rashid N.N.M.; Bala H.; Ya'u A.
Published: (2023)

The association between audit firm attributes and key audit matters readability
by: Hussin N.; Md Salleh M.F.; Ahmad A.; Rahmat M.M.
Published: (2023)

Financial reporting quality following the corporate governance reforms: A conditional conservatism perspective
by: Ismail W.A.W.; Harymawan I.; Agustia D.; Kamarudin K.A.
Published: (2021)

Family firms, audit committees and audit fees: Evidence from an emerging economy
by: Haji-Abdullah N.M.; Othman R.; Shrestha K.
Published: (2016)

The mediating role of whistleblowing practice between types of audit and effectiveness of public sector audit
by: Noor N.R.A.M.; Mansor N.
Published: (2019)

Blockchain technology in the digital auditing paradigm
by: Ghazali A.W.; Shafie N.A.; Isa Y.M.; Johari Z.A.; Zaki H.O.; Sanusi Z.M.
Published: (2023)

The impact of the audit committee and internal audit function on board decision-making during an extreme financial crisis
by: Kharuddin K.A.M.; Basioudis I.G.
Published: (2022)

Financial reporting risk assessment and audit pricing
by: Paino H.; Tahir W.M.M.W.
Published: (2012)

Audit and risk committee in financial crime prevention
by: Abdullah W.N.; Said R.
Published: (2019)

Dysfunctional audit behaviour: An exploratory study in Malaysia
by: Paino H.; Ismail Z.; Smith M.
Published: (2010)

Investigating the Structural Model of Whistle Blowing System on Government Procurement Fraud: Examining Mediating Effect of Investigative Audit
by: Zahra F.; Abdullah M.I.; Din M.; Fadli M.; Besar H.A.H.; Ali J.K.
Published: (2024)

Examining the impact of corporate governance and family ownership on corporate performance: evidence from the Indonesian Stock Exchange
by: Nasir A.; Wan Ismail W.A.; Kamarudin K.A.; Zarefar A.; Armadani
Published: (2024)

Examining the Impact of Audit Quality and Financial Performance on Corporate Tax Avoidance: Empirical Evidence from Public Listed Companies in Malaysia
by: Sulaiman, et al.
Published: (2023)

Real-time power quality measurement audit of government building - A case study in compliance with IEEE 1159
by: Ananth, et al.
Published: (2023)

Empirical evaluation of continuous auditing system use: a systematic review
by: Hassan A.; Salleh N.; Ismail M.N.; Ahmad M.N.; Hussin A.R.C.
Published: (2023)

Audit Committee Characteristics and Timeliness of Financial Reporting: Social Enterprises Evidence
by: Jusoh Y.H.M.; Razak S.N.A.A.; Noor W.N.B.W.M.; Hudayati A.; Puspaningsih A.; Nadzri F.A.A.
Published: (2022)

Gender Diversity in the Boardroom and Corporate Cash Holdings: The Moderating Effect of Investor Protection
by: Ismail W.A.W.; Kamarudin K.A.; Gupta N.; Harymawan I.
Published: (2022)

AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL RESTATEMENT INCIDENCE IN THE EMERGING MARKET
by: Hasnan S.; Eskandar N.S.M.; Hussain A.R.M.; Al-Dhubaibi A.A.S.; Kamal M.E.M.; Kusumaningtias R.
Published: (2022)

Development of CFA Dashboard for Continuous Audit Using R Language
by: Shuhidan S.M.; Haslan M.F.A.; Mohd-Nassir M.D.; Hamidi S.R.; Mohd-Sanusi Z.
Published: (2020)

Analysis of Audit Competencies and Internal Control on Detecting Potential Fraud Occurrences
by: Solichin M.; Sanusi Z.M.; Johari R.J.; Gunarsih T.; Shafie N.A.
Published: (2022)

The relationship between director’s compensation and audit fee: Empirical evidence from developing countries
by: Ardianto A.; Putri F.V.; Ghani N.A.; Mardijuwono A.W.; Rochmah H.N.; Soeprajitno R.W.N.
Published: (2023)

The relationship between audit committee, political influence and financial reporting quality: Malaysian evidence
by: Ghazali A.W.; Shafie N.A.
Published: (2019)

Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia
by: Marzuki M.M.; Haji-Abdullah N.M.; Othman R.; Wahab E.A.A.; Harymawan I.
Published: (2019)

The Influence of Audit Firm Attributes on KAM Disclosures in FTSE100 in Malaysia
by: Hussin N.; Salleh M.F.M.; Ahmad A.; Rahmat M.M.
Published: (2022)

The energy audit process for universities accommodation in Malaysia: A preliminary study
by: Muhammad H.D.
Published: (2017)

Is social auditing a key tool for achieving sustainable development goals? A study of Malaysian-listed companies
by: Razali M.W.M.; Joseph C.; Jambol D.J.A.; Hassan N.
Published: (2024)

Proficiency of internal auditors and effectiveness of public sector audit in malaysian public organizations
by: Noor N.R.A.M.; Mansor N.
Published: (2019)

External Shariah auditing in Islamic banks: what do internal auditors think?
by: Mohd Haridan N.; Sheikh Hassan A.F.; Mohammed Shah S.
Published: (2024)

THE INTERNAL AUDITORS’ RESPONSES IN ENVIRONMENTAL AUDITING PRACTICES: PROBLEM SOLVERS VS CHECKER
by: Mohd Jamil M.; Zainal Abidin N.H.; Mohd Alwi N.
Published: (2023)

Exploring earnings management: Institutional ownership and audit size in Malaysia’s sustainability pathway
by: Ali S.M.; Norhashim M.; Jaffar N.
Published: (2023)

INVESTIGATING THE IMPACT OF AUDIT COMMITTEE ATTRIBUTES ON COMPANY PERFORMANCE: A MALAYSIAN FOCUS
by: Gregory, et al.
Published: (2024)

THE INFLUENCE OF AUDITOR'S REPUTATION, AUDITOR'S FEE AND AUDITOR'S SCEPTICISM AUDIT QUALITY IN EARNINGS MANAGEMENT
by: Mat S.A.; Muhammad K.; Mohamed N.; Ghani E.K.; Ali M.M.
Published: (2021)

A clinical audit of the diagnosis and management of chronic kidney disease in a primary care clinic
by: Jamaluddin J.; Yassin M.S.M.; Jamil S.N.; Kamel M.A.M.; Yusof M.Y.
Published: (2021)

Audit Committee Diversity, Analysts’ Forecast Accuracy and Earnings Management: Evidence from Malaysia
by: Marzuki M.M.
Published: (2022)

Navigating the Digital Landscape: Unraveling Technological, Organizational, and Environmental Factors Affecting Digital Auditing Readiness in the Malaysian Public Sector
by: Wan Mohamad Noor W.N.B.; Abd Razak S.N.A.; Mat Jusoh Y.H.; Hasan S.J.
Published: (2024)

Internal Shariah audit change: an identification of specific Islamic legal maxim in Islamic banking institution
by: Abd Rahman, et al.
Published: (2024)

Internal Shariah audit change: an identification of specific Islamic legal maxim in Islamic banking institution
by: Abd Rahman N.; Hoque M.N.; Osman M.R.; Mastuki N.
Published: (2024)