Determinants of Non-Audit Services in Malaysia: A Theoretical Model

This study discusses on the factors that influence the purchase of non-audit services by the companies in Malaysia. It investigates the effects of chief executive officer duality, board independence and audit committee independence on purchase of non-audit services. The proposed model indicates that the chief executive officer duality, board independence and audit community independence influence the non-audit services. However, company size, leverage Return on assets and audit fees act as control variables on non-audit services. This study contributes to the literature by demonstrating the significant factors that will give effect to the purchase of non-audit services. The findings are also relevant to the policy makers and practitioners about the exposure factors that affect non-audit services.