... on the relationship between non-audit services, types, and recurring and non-recurring non-audit services and accruals quality in Malaysia. Auditor independence Accruals quality Non-audit services Knowledge spillover Economic bonding Audit quality M42 Wahab Effiezal Aswadi Abdul can...

... of an external accountant and SME performance. It explains small firms’ demand for business advice by extending the application of the resource-based view of the firm and provides new evidence consistent with “knowledge spillover” from auditing to business advice in the small firm environment. © Emerald Group...