Publication:
Nonaudit services, audit committee characteristics and accruals quality in Malaysia

Simple item page
dc.contributor.authorWan Zurina Nik Abdul Majiden_US
dc.contributor.authorEffiezal Aswadi Abdul Wahaben_US
dc.contributor.authorHasnah Haronen_US
dc.contributor.authorDian Agustiaen_US
dc.contributor.authorMohammad Nasihen_US
dc.date.accessioned2024-05-29T02:27:13Z
dc.date.available2024-05-29T02:27:13Z
dc.date.issued2021
dc.descriptionVolume: 7 No: 2 (page: 146-162)en_US
dc.description.abstractPurpose – The study examines the relationship between nonaudit services (NAS) and accruals quality in Malaysia. The study also considers several important characteristics of audit committee as the determinant for accruals quality. Next, the study examines whether these characteristics mitigate the relationship between NAS and accruals quality. Design/methodology/approach – The study employs descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of NAS on acruals quality. Data for audit committee characteristics were hand collected from annual reports downloaded from Bursa Malaysia’s website. Findings – Based on 1,118 firm-year observations for the period 2009–2011, the study finds that NAS negatively impact accruals quality. This empirical result indicates that the economic bond that is created between auditors and clients restricts the auditors from performing their duty objectively. A fully independent audit committee weakens the negative relationship between NAS and auditor independence. Research limitations/implications – The sample period represents a limitation since it only covers three years of data. This limitation is largely driven by the nature of data collection of NAS fees. Practical implications – These results contribute to Malaysia’s policy deliberation to account for the effects of NAS on auditor independence and the oversight role of an audit committee. This study contributes to theoretical perspectives on accruals quality and corporate governance in Malaysia. Originality/value – The novelty of this research, coupled with institutional data in Malaysia, claims the originality of this research.en_US
dc.identifier.citationNik Abdul Majid, W.Z., Abdul Wahab, E.A., Haron, H., Agustia, D. and Nasih, M. (2022), "Nonaudit services, audit committee characteristics and accruals quality in Malaysia", Asian Journal of Accounting Research, Vol. 7 No. 2, pp. 146-162. https://doi.org/10.1108/AJAR-09-2020-0090en_US
dc.identifier.doi10.1108/AJAR-09-2020-0090
dc.identifier.epage162
dc.identifier.issn2459-9700
dc.identifier.issue2
dc.identifier.spage146
dc.identifier.urihttps://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2020-0090/full/html
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/10674
dc.identifier.volume7
dc.language.isoen_USen_US
dc.publisherEmerald Publishing Limiteden_US
dc.relation.ispartofAsian Journal of Accounting Researchen_US
dc.subjects Auditor independence, Accruals quality, Audit committee, NAS, Knowledge spillover, Economic bonding, Audit qualityen_US
dc.titleNonaudit services, audit committee characteristics and accruals quality in Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

Files

Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Nonaudit services, audit committee characteristics and accruals quality in Malaysia.pdf
Size:
164.61 KB
Format:
Adobe Portable Document Format
Download
License bundle
Now showing 1 - 1 of 1
No Thumbnail Available
Name:
license.txt
Size:
1.71 KB
Format:
Plain Text
Description:
Download

Collections

Scopus