Auditor in dilemma: the case of non-audit services
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Evidence of audit failures documented worldwide have led to major criticism of the auditing professions' independence and exposed its implication on shareholders and stakeholders' interests. External auditors are expected not only be independent but more importantly must be seen to be independent when examining and attesting clients' financial statements. Auditors are expected to decide on reporting strategies without any influence from their clients' management.
Non-audit services , Auditor independence , Audit firms , Malaysia
Muhamad Sori, Z., Karbhari, Y., Ramadili Mohd, S. M., & Abdul Wahab, S. (2013). Auditor in dilemma: the case of non-audit services. In Ridzwana Mohd Said, Mazrah Malek and Rosmila Senik (Eds.), Issues in financial reporting (pp. 58-79). Serdang, Selangor: UPM Press.