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; HJ Public Finance; HJ9701-9940 Public accounting. Auditing
• Online Access: https://repository.unair.ac.id/113452/1/Iman%20Harymawan_Artikel122_Characteristics%20of%20auditors.pdf; https://repository.unair.ac.id/113452/2/Iman%20Harymawan_Peer%20Review122.pdf; https://repository.unair.ac.id/113452/3/Iman%20H_Similarity122_Characteristics%20of%20auditors.pdf; https://repository.unair.ac.id/113452/; 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...