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International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Determinants of Non-Audit Services in Malaysia: A Theoretical Model

Siti Subaryani Binti Zainol, M. Krishna Moorthy, Tengku Rahimah Binti Tengku Arifin

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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.

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In-Text Citation: (Zainol et al., 2012)
To Cite this Article: Zainol, S. S. B., Moorthy, M. K., & Arifin, T. R. B. T. (2012). Determinants of Non-Audit Services in Malaysia: A Theoretical Model. International Journal of Academic Research in Accounting Finance and Management Sciences, 2(3), 76–93.