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- W656288002 abstract "This study discusses on the factors that influence the purchase of non-audit services by the companies in Malaysia. It investigates the effects of chief executive officer duality, board independence and audit committee independence on purchase of non-audit services. The proposed model indicates that the chief executive officer duality, board independence and audit community independence influence the non-audit services. However, company size, leverage Return on assets and audit fees act as control variables on non-audit services. This study contributes to the literature by demonstrating the significant factors that will give effect to the purchase of non-audit services. The findings are also relevant to the policy makers and practitioners about the exposure factors that affect non-audit services." @default.
- W656288002 created "2016-06-24" @default.
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- W656288002 date "2012-01-01" @default.
- W656288002 modified "2023-09-23" @default.
- W656288002 title "Determinants of Non-Audit Services in Malaysia: A Theoretical Model" @default.
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