Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi

Audit fees have been widely researched since past few decades and are still actively discussed until today. One of the areas still being researched on is the determinants of audit fees which emphasises on the factors that affect the decision of pricing of audit services. Prior studies have shown mix...

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Main Author:	Abdullah Zawawi, Fariha Sobirah
Format:	Thesis
Language:	English
Published:	2018
Subjects:	Auditing Auditors
Online Access:	https://ir.uitm.edu.my/id/eprint/89074/1/89074.pdf
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id	my-uitm-ir.89074
record_format	uketd_dc
spelling	my-uitm-ir.890742024-01-08T11:55:28Z Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi 2018-07 Abdullah Zawawi, Fariha Sobirah Auditing. Auditors Audit fees have been widely researched since past few decades and are still actively discussed until today. One of the areas still being researched on is the determinants of audit fees which emphasises on the factors that affect the decision of pricing of audit services. Prior studies have shown mixed results and findings on this issue. The objective of this paper is to investigate the determination of audit fees in the context of Malaysian public-listed companies. The determinants focused are profitability, audit client size, audit client complexity, audit client risks, and audit client fiscal year end. The secondary data have been obtained by gathering information from the audited annual reports of ten (10) industries by using proportionate stratified random sampling. The research has been based on 192 companies by using their audited annual reports for the year ended 2016. The analysis used to achieve the objectives of this study has been the multiple regression test. The average audit fee of the public- listed companies in Malaysia, based on this research, is RM439,490 in 2016. The findings have shown that from five (5) variables examined in this paper, only audit client size has a positive, significant relationship with audit fees. Meanwhile, the remaining four (4) variables, which are audit client profitability, audit client complexity, audit client risk, and fiscal year end, do not show any significant relationships with audit fees. 2018-07 Thesis https://ir.uitm.edu.my/id/eprint/89074/ https://ir.uitm.edu.my/id/eprint/89074/1/89074.pdf text en public masters Universiti Teknologi MARA, Terengganu Faculty of Accountancy Wan Mohd Nori, Wan Mohd Nazif
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Wan Mohd Nori, Wan Mohd Nazif
topic	Auditing Auditors
spellingShingle	Auditing Auditors Abdullah Zawawi, Fariha Sobirah Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi
description	Audit fees have been widely researched since past few decades and are still actively discussed until today. One of the areas still being researched on is the determinants of audit fees which emphasises on the factors that affect the decision of pricing of audit services. Prior studies have shown mixed results and findings on this issue. The objective of this paper is to investigate the determination of audit fees in the context of Malaysian public-listed companies. The determinants focused are profitability, audit client size, audit client complexity, audit client risks, and audit client fiscal year end. The secondary data have been obtained by gathering information from the audited annual reports of ten (10) industries by using proportionate stratified random sampling. The research has been based on 192 companies by using their audited annual reports for the year ended 2016. The analysis used to achieve the objectives of this study has been the multiple regression test. The average audit fee of the public- listed companies in Malaysia, based on this research, is RM439,490 in 2016. The findings have shown that from five (5) variables examined in this paper, only audit client size has a positive, significant relationship with audit fees. Meanwhile, the remaining four (4) variables, which are audit client profitability, audit client complexity, audit client risk, and fiscal year end, do not show any significant relationships with audit fees.
format	Thesis
qualification_level	Master's degree
author	Abdullah Zawawi, Fariha Sobirah
author_facet	Abdullah Zawawi, Fariha Sobirah
author_sort	Abdullah Zawawi, Fariha Sobirah
title	Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi
title_short	Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi
title_full	Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi
title_fullStr	Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi
title_full_unstemmed	Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi
title_sort	determinants of audit fees: evidence from public-listed companies in malaysia / fariha sobirah abdullah zawawi
granting_institution	Universiti Teknologi MARA, Terengganu
granting_department	Faculty of Accountancy
publishDate	2018
url	https://ir.uitm.edu.my/id/eprint/89074/1/89074.pdf
_version_	1794192196830756864

Determinants of audit fees: evidence from public-listed companies in Malaysia / Fariha Sobirah Abdullah Zawawi

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