Do provision of non audit services threat perceived auditor independence?
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This chapter examines the effects of provision of different types of non-audit services on perceived auditor independence from the perspective of Malaysian capital market participants. The globalisation of the accounting profession and the subsequent increase in competitiveness and the need to survive has forced many auditing firms to diversify into non-audit services and has created 'the multidisciplinary nature of large audit firms'(Michael, 2014; Alexander and Hay, 2013; Brierley and Gwilliam, 2003; Michael, 2014).
Accounting , Finance
Muhamad Sori, Zulkarnain and Karbhari, Yusuf and Turmin, Siti Zaidah and Osman, Mohammad Noor Hisham. (2015). Do provision of non audit services threat perceived auditor independence? In Mohammad Noor Hisham Osman, Siti Zaidah Turmin, Ahmed Razman Abdul Latiff & Zulkarnain Muhamad Sori (Eds.), Selected studies in accounting & finance (pp. 6-19). Serdang, Selangor: UPM Press.