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Commercialization of accounting profession: the case of non-audit services

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dc.contributor.authorYusuf Karbhari
dc.contributor.authorShamsher Mohamad Ramadili Mohd
dc.contributor.authorZulkarnain Muhamad Sori
dc.date.accessioned2016-06-06
dc.date.accessioned2016-07-25T20:05:52Z
dc.date.available2016-06-06
dc.date.available2016-07-25T20:05:52Z
dc.date.disclosure2016-06-10
dc.date.issued2010
dc.description.abstractOver the last decade, the accounting profession has witnessed the commercialisation of audit firms through offering of non-audit services (i.e. business consultancy services) to their audit client. Regulators and stakeholders have placed a great concern on the potential threat of commercialization of audit services on perceived auditor independence. This study reports the effects of the joint provision of audit and non-audit services (NAS) and the type of NAS on perceived auditor independence. The main findings suggest that auditor independence is perceived to be compromised when audit and NAS were jointly offered by audit firms. However, when there exist proper segregation of duties in audit firms that offer both services, the perception changed.
dc.identifier.citationMuhamad Sori, Z., Karbhari, Y., & Ramadili Mohd, S. M. (2010). Commercialization of accounting profession: the case of non-audit services. International Journal of Economics and Management, 4(2), pp. 212-242.
dc.identifier.urihttps://ikr.inceif.org/handle/INCEIF/1463
dc.languageEnglish
dc.language.isoeng
dc.publisherUPM Press
dc.rights2010. UPM Press
dc.sourceCRP
dc.subjectNon-audit services (NAS)
dc.subjectAuditor independence
dc.subjectSegregation of duties
dc.titleCommercialization of accounting profession: the case of non-audit services
dc.typeJournal Article
dlc.maintopicConventional finance
dlc.subtopicAccounting
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.topic.maintopicConventional finance
ikr.topic.subtopicConventional finance
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