The article explores how certain aspects of how companies are run in Malaysia are linked to the amount of non-audit services they buy. Factors like having independent boards and audit committees, using big 4 auditors, and the size of the audit committee can affect this. The study found that board independence, audit committee independence, audit committee size, and using big 4 auditors are connected to the level of non-audit services purchased. This research sheds light on what influences companies to buy non-audit services, especially in emerging markets, and can help regulators make decisions about new policies on this topic.