Do Provision for Non -Audit Services (NAS) Give Rise to Audit Fees

  • Jeya Santhini Appannan University Tunku Abdul Rahman, Malaysia
  • Haslida Abu Hasan University of Malaya, Malaysia
  • Nurakmar Mohamad Salleh University Tunku Abdul Rahman, Malaysia
  • Nurazwani Mat Radzi University Tunku Abdul Rahman, Malaysia
Keywords: non-audit service, audit fees, audit disclosure, auditees size, auditees complexity

Abstract

Throughout the years, auditing field has experienced tremendous change, but in Malaysia, the charged fees are still found to be the lowest in Asean countries. Literatures forwarded non-audit services among others as being influential to audit fees. Thus, this study aims at exploring the significant of non-audit services in charting audit fees in Malaysia. 100 public listed companies were surveyed comparing their non-audit service (NAS) they used and reasons, auditees complexity, auditees risk, auditor’s opinion, auditees size and audit fees. Findings indicated that NAS is insignificant to audit fees charged in Malaysia.

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Published
2016-01-26
How to Cite
Appannan, J. S., Abu Hasan, H., Mohamad Salleh, N., & Mat Radzi, N. (2016). Do Provision for Non -Audit Services (NAS) Give Rise to Audit Fees. Journal of Research in Business, Economics and Management, 5(2), 570-576. Retrieved from http://scitecresearch.com/journals/index.php/jrbem/article/view/591
Issue
Vol 5 No 2: JRBEM
Section
Articles

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