Characteristics of Non-Audit Services and Financial Restatements in Malaysia

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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...

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Bibliographic Details
Main Authors:	Abdul Wahab, Effiezal Aswadi, Gist, W., Abdul Majid, W.Z.
Format:	Journal Article
Published:	Elsevier Ltd 2014
Online Access:	http://hdl.handle.net/20.500.11937/16454

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