M. Krishna Moorthy

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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(More)
In Malaysia, despite SMEs' have a significant contribution to the economy, they have not been given adequate attention as the various researchers have been biased towards larger and listed enterprises in Malaysia. So, this study aims to investigate the factors affecting the performance of SMEs in the manufacturing sector in Malaysia. The Contingency Theory(More)
This paper evaluates the role of information technology and how it affects internal audit process in the organization. The study also stresses on the global trend of adopting IT system (software/ hardware) in producing a more controlled environment in delivering the auditing process. It also constitutes on how IT affects internal control (control(More)
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