Impact of corporate governance mechanisms on non-audit service purchases.

Impact of corporate governance mechanisms on non-audit service purchases.

This paper examines the relationship between board and audit committee characteristics and non-audit service (NAS) purchases. Our findings suggest that the presence of audit committee, its diligence and expertise have significant impact on NAS purchases. However, other audit committee characteristic...

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Bibliographic Details
Main Authors: Chan, Esther Hui Ping., Goh, Hui Yen., Lee, Sze Hui.
Other Authors: Sharma, Divesh Shankar
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Finance::Corporate governance
Online Access:http://hdl.handle.net/10356/8630
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Institution: Nanyang Technological University
Description
Summary:This paper examines the relationship between board and audit committee characteristics and non-audit service (NAS) purchases. Our findings suggest that the presence of audit committee, its diligence and expertise have significant impact on NAS purchases. However, other audit committee characteristics and board independence had no significant influence on NAS purchases.

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