The impact of corporate governance and the provision of non-audit services on auditor change decision

Auditing plays a crucial role in corporate governance process and it has been shown to increase the reliability and quality of an organization’s financial performance. Hence, understanding the reasons why companies change their auditor is very important. In Malaysia, not much study has been conducte...

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Main Author: Ishaya, Ishaku Vandi
Format: Thesis
Language:English
English
Published: 2015
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Online Access:http://etd.uum.edu.my/5582/
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Institution: Universiti Utara Malaysia
Language: English
English
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spelling my.uum.etd.55822021-03-18T08:14:55Z http://etd.uum.edu.my/5582/ The impact of corporate governance and the provision of non-audit services on auditor change decision Ishaya, Ishaku Vandi HF5601-5689 Accounting Auditing plays a crucial role in corporate governance process and it has been shown to increase the reliability and quality of an organization’s financial performance. Hence, understanding the reasons why companies change their auditor is very important. In Malaysia, not much study has been conducted on auditor change. Thus, the study seeks to examine the impact of corporate governance and the provision of non-audit service on auditor change decision. The study used companies listed on Bursa Malaysia, as at 31st December, 2009 to 2011. Furthermore, the research used a sample size of 712 non-financial auditor change companies to test logistic regression Model of auditor change determinants. The results revealed that board independence, non-audit service, changes in management, size and big 4 are significant determinants of auditor change. The outcome of the study could improve corporate governance practices by management, and also increase the demand for audit quality in an organization. The study therefore, recommended that future studies should include additional corporate governance variables like audit committee, management ownership and ownership concentration. Lastly, a longer period of years could be covered so as to have a true reflection of the issue 2015 Thesis NonPeerReviewed text en /5582/1/s817905_01.pdf text en /5582/2/s817905_02.pdf Ishaya, Ishaku Vandi (2015) The impact of corporate governance and the provision of non-audit services on auditor change decision. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Ishaya, Ishaku Vandi
The impact of corporate governance and the provision of non-audit services on auditor change decision
description Auditing plays a crucial role in corporate governance process and it has been shown to increase the reliability and quality of an organization’s financial performance. Hence, understanding the reasons why companies change their auditor is very important. In Malaysia, not much study has been conducted on auditor change. Thus, the study seeks to examine the impact of corporate governance and the provision of non-audit service on auditor change decision. The study used companies listed on Bursa Malaysia, as at 31st December, 2009 to 2011. Furthermore, the research used a sample size of 712 non-financial auditor change companies to test logistic regression Model of auditor change determinants. The results revealed that board independence, non-audit service, changes in management, size and big 4 are significant determinants of auditor change. The outcome of the study could improve corporate governance practices by management, and also increase the demand for audit quality in an organization. The study therefore, recommended that future studies should include additional corporate governance variables like audit committee, management ownership and ownership concentration. Lastly, a longer period of years could be covered so as to have a true reflection of the issue
format Thesis
author Ishaya, Ishaku Vandi
author_facet Ishaya, Ishaku Vandi
author_sort Ishaya, Ishaku Vandi
title The impact of corporate governance and the provision of non-audit services on auditor change decision
title_short The impact of corporate governance and the provision of non-audit services on auditor change decision
title_full The impact of corporate governance and the provision of non-audit services on auditor change decision
title_fullStr The impact of corporate governance and the provision of non-audit services on auditor change decision
title_full_unstemmed The impact of corporate governance and the provision of non-audit services on auditor change decision
title_sort impact of corporate governance and the provision of non-audit services on auditor change decision
publishDate 2015
url http://etd.uum.edu.my/5582/
_version_ 1695533681991483392