Perceptions of auditor independence: the case of provision of non-audit services

Karbhari, Yusuf; Turmin, Siti Zaidah; Zulkarnain Muhamad Sori

Perceptions of auditor independence: the case of provision of non-audit services

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Date

2015

Authors

Karbhari, Yusuf

Turmin, Siti Zaidah

Zulkarnain Muhamad Sori

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Abstract

The objective of this chapter is to examine the effects of the joint provision of audit and non-audit services on perceived auditor independence from the perspective of senior managers of audit firms, loan officers and public listed companies in Malaysia. The effect of join provision of audit and non-audit services might be different when auditor perform the services based on their available resources.

Keywords

Provision of non-audit services , Auditor independence , Audit firms , Malaysia

Citation

Muhamad Sori, Zulkarnain and Karbhari, Yusuf and Turmin, Siti Zaidah. (2015). Perceptions of auditor independence: the case of provision of non-audit services. In Siti Zaidah Turmin, Mohammad Noor Hisham Osman, Zulkarnain Muhamad Sori and Ahmed Razman Abdul Latiff (Eds.), Issues in contemporary accounting & finance (pp. 85-109). Serdang, Selangor: UPM Press.

URL

https://ikr.inceif.edu.my/handle/INCEIF/1996

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UPM Press

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