Characteristics of auditors’ non-audit services and accruals quality in Malaysia

• Main Authors: Wahab Effiezal Aswadi Abdul, Wan Zurina Nik Abdul Majid, Iman Harymawan, Dian Agustia
• Format: Article PeerReviewed
• Language: English; Indonesian; English
• Published: Emerald Publishing Limited 2020
• Subjects: H Social Sciences; HJ9701-9940 Public accounting. Auditing
• Online Access: http://repository.unair.ac.id/110213/1/Dian%20Agustia_Karil%2013_Characteristics%20of%20auditors.pdf; http://repository.unair.ac.id/110213/2/Dian%20Agustia_PeerReview013.pdf; http://repository.unair.ac.id/110213/3/Dian%20Agustia_similarity-13_Characteristics%20of%20auditors%E2%80%99.pdf; http://repository.unair.ac.id/110213/; https://www.emerald.com/insight/content/doi/10.1108/PAR-10-2018-0072/full/html; https://doi.org/10.1108/PAR-10-2018-0072
• Institution: Universitas Airlangga

Purpose The purchase of non-audit services from incumbent auditors has generated considerable attention. This study aims to examine the relationship between characteristics of non-audit services, namely, the recurrence and types of services, and accruals quality in Malaysia. Design/methodology/a...