The purchase of non-audit services from incumbent auditors has generated considerable attention. This study aims to examine the relationship between characteristics of non-audit services, namely, the recurrence and types of services, and accruals quality in Malaysia.,This study analyzed hand-collected audit and non-audit fees of 1,117 observations from Malaysian firms from 2009 to 2011. This study used descriptive analysis, univariate tests and multivariate regression to investigate the potential effect of non-audit services on accruals quality.,Non-audit services are associated with lower accruals quality. Recurring and non-recurring non-audit service fees are detrimental to the quality of accruals, as are all types of recurring non-audit services. Only non-recurring audit-related services decrease accruals quality. The results demonstrate that provisions of non-audit services create economic bonding, and thus a threat to auditor independence. Results remain robust with the inclusion of corporate governance and institutional variables.,The sample period might represent a limitation as it only covers three years of data. This limitation is mainly because of the nature of data collection of the non-audit services fees.,The findings could suggest a refinement on the Malaysian Institute of Accountants (MIA) by-laws focusing on auditor independence, and it could assist other regulative bodies such as the Securities Commission, the stock exchange (Bursa Malaysia) in ensuring better governance on the provision of non-audit services.,This study is the first that provides evidence on the relationship between non-audit services, types, and recurring and non-recurring non-audit services and accruals quality in Malaysia.

中文翻译：

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马来西亚审计师非审计服务的特征和应计质量

从现任审计师那里购买非审计服务引起了极大的关注。这项研究旨在研究非审计服务的特征（即服务的重复性和类型）与马来西亚应计质量之间的关系。本研究分析了来自马来西亚公司的1117项意见的手工收集的审计和非审计费用2009年至2011年。本研究使用描述性分析，单变量检验和多元回归来研究非审计服务对应计质量的潜在影响。非审计服务与应计质量较低相关。经常性和非经常性非审计服务费用以及所有类型的经常性非审计服务均对应计费用产生不利影响。仅非经常性的审计相关服务会降低应计质量。结果表明，提供非审计服务会产生经济联系，从而威胁到审计师的独立性。在包括公司治理和机构变量的情况下，结果仍然保持稳健。样本期可能仅是三年数据，因此可能是一个限制。该限制主要是由于非审计服务费的数据收集性质所致。研究结果可能表明，对马来西亚会计师公会（MIA）附则进行了完善，侧重于审计师的独立性，并且可以协助其他监管机构如证券委员会，证券交易所（大马交易所），以确保对非审计服务的提供进行更好的治理。这项研究是第一个提供有关非审计服务，类型，