Characteristics of Non-Audit Services and Financial Restatements in Malaysia
Various types of purchased non-audit services (NAS) and their recurring nature affect the likelihood of financial statement restatements in Malaysia. Based on 953 firm-year observations during the period 2007–2009, evidence of a negative relationship between non-audit fees and financial statement re...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Elsevier Ltd
2014
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| Online Access: | http://hdl.handle.net/20.500.11937/16454 |