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  • 标题:The Impact of Agency Cost on Demand for Non-Audit Services for Listed Corporations in Jordan
  • 本地全文:下载
  • 作者:Mohammad Alshawish ; Suzan Abed ; Modher Hamadallah
  • 期刊名称:International Journal of Economics and Finance
  • 印刷版ISSN:1916-971X
  • 电子版ISSN:1916-9728
  • 出版年度:2015
  • 卷号:7
  • 期号:7
  • 页码:154
  • DOI:10.5539/ijef.v7n7p154
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    This study investigates whether agency cost affect companies’ demand for non-audit services (NAS). To achieve this objective the data is collected from the financial statements of a sample consists of 122 manufacturing and service corporations listed in Amman Stock Exchange (ASE) for the year 2010. The results showed that there is an impact of both size of the company and leverage on the demand for NAS and there is no impact of block holders’ ownership, size of audit firm, performance of the company and sector on the demand of NAS. By this, the results indicated that there is no impact of agency cost on the demand of NAS. Finally, the study recommends future studies to incorporate corporate governance variables to examine the effect of agency cost on non-audit services.

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