Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion
Director-Auditor Link and Audit Quality aims to examine the effects of director-auditor link on audit services fee, non-audit services fee and audit opinion. Based on the attachment theory, it is argued that director-auditor link created by interlocking directorates enhances the mutual dependence an...
| Main Author: | |
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| Format: | Book |
| Language: | English English |
| Published: |
LAP Lambert Academic Publishing
2012
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| Online Access: | http://psasir.upm.edu.my/id/eprint/32891/ http://psasir.upm.edu.my/id/eprint/32891/1/director%20auditor.pdf http://psasir.upm.edu.my/id/eprint/32891/2/synopsis-director.pdf |
| _version_ | 1848847335860207616 |
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| author | Malik@Malek, Mazrah |
| author_facet | Malik@Malek, Mazrah |
| author_sort | Malik@Malek, Mazrah |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Director-Auditor Link and Audit Quality aims to examine the effects of director-auditor link on audit services fee, non-audit services fee and audit opinion. Based on the attachment theory, it is argued that director-auditor link created by interlocking directorates enhances the mutual dependence and trust between the directors and their auditor and this mutuality is expected to influence audit services fee, non-audit services purchased from auditor and audit opinion. Analyses are conducted using data of 759 listed companies on the Bursa Malaysia in 2007 and a two-stage regression method is employed to accommodate the simultaneous equation model. The results show that director-auditor link has a significant negative relationship with audit services fee and significant positive relationships with non-audit services fee purchased from auditor and the issuance of unqualified audit opinion. Thus, the results provide initial evidence on the importance of reviewing the director-auditor link practices in the business environment. |
| first_indexed | 2025-11-15T09:16:59Z |
| format | Book |
| id | upm-32891 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-15T09:16:59Z |
| publishDate | 2012 |
| publisher | LAP Lambert Academic Publishing |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-328912015-08-21T07:24:40Z http://psasir.upm.edu.my/id/eprint/32891/ Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion Malik@Malek, Mazrah Director-Auditor Link and Audit Quality aims to examine the effects of director-auditor link on audit services fee, non-audit services fee and audit opinion. Based on the attachment theory, it is argued that director-auditor link created by interlocking directorates enhances the mutual dependence and trust between the directors and their auditor and this mutuality is expected to influence audit services fee, non-audit services purchased from auditor and audit opinion. Analyses are conducted using data of 759 listed companies on the Bursa Malaysia in 2007 and a two-stage regression method is employed to accommodate the simultaneous equation model. The results show that director-auditor link has a significant negative relationship with audit services fee and significant positive relationships with non-audit services fee purchased from auditor and the issuance of unqualified audit opinion. Thus, the results provide initial evidence on the importance of reviewing the director-auditor link practices in the business environment. LAP Lambert Academic Publishing 2012 Book PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/32891/1/director%20auditor.pdf application/pdf en http://psasir.upm.edu.my/id/eprint/32891/2/synopsis-director.pdf Malik@Malek, Mazrah (2012) Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion. LAP Lambert Academic Publishing. ISBN 3848487144/9783848487141 |
| spellingShingle | Malik@Malek, Mazrah Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion |
| title | Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion |
| title_full | Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion |
| title_fullStr | Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion |
| title_full_unstemmed | Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion |
| title_short | Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion |
| title_sort | director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion |
| url | http://psasir.upm.edu.my/id/eprint/32891/ http://psasir.upm.edu.my/id/eprint/32891/1/director%20auditor.pdf http://psasir.upm.edu.my/id/eprint/32891/2/synopsis-director.pdf |