Title: Audit, non-audit services and auditor independence
Abstract: Regulators and stakeholders in worldwide capital markets have placed a great concern
on the potential threat of joint provision of audit and non-audit services to audit client
on perceived auditor independence. This study reports the research findings of the
effects of the joint provision of audit and non-audit services (NAS) on perceived
auditor independence from the perspective of Malaysian auditors, loan officers and
senior managers of public listed companies. The main findings of the study were that
auditor independence would significantly threaten when audit and NAS were jointly
provided by audit engagement team, however, this perceptions were changed when
exist proper segregation of duties or ‘Chinese Wall’ in audit firms either by way of
staff from separate department or entities.
Publication Year: 2006
Publication Date: 2006-01-01
Language: en
Type: article
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Cited By Count: 4
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