![Director-auditor Link and Audit Quality: the Simultaneous Effect of Auditor-director Attachment on Audit Fees, Non-audit Services and Audit Opinion. - Mazrah Malek - Boeken - LAP LAMBERT Academic Publishing - 9783848487141 - 13 mei 2012](https://imusic.b-cdn.net/images/item/original/141/9783848487141.jpg?mazrah-malek-2012-director-auditor-link-and-audit-quality-the-simultaneous-effect-of-auditor-director-attachment-on-audit-fees-non-audit-services-and-audit-opinion-paperback-book&class=scaled&v=1409940315)
Vertel uw vrienden over dit artikel:
Director-auditor Link and Audit Quality: the Simultaneous Effect of Auditor-director Attachment on Audit Fees, Non-audit Services and Audit Opinion.
Mazrah Malek
Director-auditor Link and Audit Quality: the Simultaneous Effect of Auditor-director Attachment on Audit Fees, Non-audit Services and Audit Opinion.
Mazrah Malek
Director-Auditor Link and Audit Quality aims to examine the effects of director-auditor link on audit services fee, non-audit services fee and audit opinion. Based on the attachment theory, it is argued that director-auditor link created by interlocking directorates enhances the mutual dependence and trust between the directors and their auditor and this mutuality is expected to influence audit services fee, non-audit services purchased from auditor and audit opinion. Analyses are conducted using data of 759 listed companies on the Bursa Malaysia in 2007 and a two-stage regression method is employed to accommodate the simultaneous equation model. The results show that director-auditor link has a significant negative relationship with audit services fee and significant positive relationships with non-audit services fee purchased from auditor and the issuance of unqualified audit opinion. Thus, the results provide initial evidence on the importance of reviewing the director-auditor link practices in the business environment.
Media | Boeken Paperback Book (Boek met zachte kaft en gelijmde rug) |
Vrijgegeven | 13 mei 2012 |
ISBN13 | 9783848487141 |
Uitgevers | LAP LAMBERT Academic Publishing |
Pagina's | 364 |
Afmetingen | 150 × 20 × 226 mm · 530 g |
Taal en grammatica | Engels |
Bekijk alles van Mazrah Malek ( bijv. Paperback Book )