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...
Saved in:
Main Author: | |
---|---|
Format: | Thesis |
Language: | English English |
Published: |
2015
|
Subjects: | |
Online Access: | http://etd.uum.edu.my/5582/ |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
Institution: | Universiti Utara Malaysia |
Language: | English English |
id |
my.uum.etd.5582 |
---|---|
record_format |
eprints |
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 |