Record Details

AUDIT FEES AND PROVISION FOR NAS ARE THREATS TO AUDITOR INDEPENDENCE?

Journal of Research in Business, Economics and Management

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Field Value
 
Title AUDIT FEES AND PROVISION FOR NAS ARE THREATS TO AUDITOR INDEPENDENCE?
 
Creator Appannan, Jeya Santhini
 
Description Auditor independence is expected to give an unbiased and honest professional opinion on the financial statements to the shareholders. Impairment of an auditor independence erodes public confidence in capital markets. Along this it will lead to an audit failure, diminish of credibility of the opinions and reports given by auditors in relation with financial audits. Our study enriches the literature by connecting between audit fees and provision for non- audit services (NAS) by examining its link on auditor independence. This study makes two contributions. First, the finding is expected to provide a guide to develop or modify the existing model of audit fee determinants in Malaysia and secondly provide suggestion for issues that may be addressed in future research on the topic.
 
Publisher Scitech Research Organisation
 
Date 2019-06-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://scitecresearch.com/journals/index.php/jrbem/article/view/1732
 
Source Journal of Research in Business, Economics and Management; Vol 13 No 2: JRBEM; 2426-2430
2395-2210
 
Language eng
 
Relation http://scitecresearch.com/journals/index.php/jrbem/article/view/1732/1237
 
Rights Copyright (c) 2019 Journal of Research in Business, Economics and Management