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- W3167146860 abstract "The objective of this paper is to examine the relationship between the gender and ethnicity of the auditor and the audit fees in Malaysia and to investigate the effect of Big 4 auditors, auditee size, profitability, complexity and riskiness in determining audit fees for companies in Malaysia. Factors that are hyphothesized to have significant influences on audit fees are gender, ethnicity, Big 4 auditors, auditee’s size, auditee’s complexity, auditee’s financial risk and auditee’s profitability. Multiple regression analysis was used to analyze data from annual reports of 100 listed companies in Malaysia for financial year ended 2015. The main finding of this sudy is that only size of auditee and Big 4 auditors has a significant impact on audit fees for companies. However, there is no strong evidence to support gender, ethnicity, firm’s profitability, firm’s complexity, and auditee’s financial risk having any relationshipwith audit fees." @default.
- W3167146860 created "2021-06-22" @default.
- W3167146860 creator A5091685262 @default.
- W3167146860 date "2018-01-01" @default.
- W3167146860 modified "2023-09-27" @default.
- W3167146860 title "Gender, ethnicity and audit fees in Malaysia" @default.
- W3167146860 hasPublicationYear "2018" @default.
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