Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions

Several empirical evidences on audit pricing across countries have been addressed and published. Most of these studies focused on the factors that have impact on the audit fees. However, these studies have not included financial institutions in their analyses. The financial institutions are unique...

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Main Author:	Rohami, Shafie
Format:	Thesis
Language:	eng eng
Published:	2005
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/1341/1/ROHAMI_BIN_SHAFIE.pdf https://etd.uum.edu.my/1341/2/1.ROHAMI_BIN_SHAFIE.pdf
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id	my-uum-etd.1341
record_format	uketd_dc
spelling	my-uum-etd.13412013-07-24T12:11:31Z Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions 2005 Rohami, Shafie Faculty of Finance and Banking Faculty of Finance and Banking HF5667 Professional Ethics. Auditors. Several empirical evidences on audit pricing across countries have been addressed and published. Most of these studies focused on the factors that have impact on the audit fees. However, these studies have not included financial institutions in their analyses. The financial institutions are unique compared to other types of companies because they are deposit-taking institutions whilst others are not. Because of this uniqueness of their nature activities, a study that investigates the variables that affecting audit pricing of the financial institutions is deemed very necessary, especially when it is not emphasised by researchers in the past. Furthermore risk management is increasingly important in financial institutions operations today in light of dynamic changes in the financial markets. This study utilises panel data analysis. Also, sensitivity analyses are done to provide further clarifications and explanations of the results. The results reveal that risk factors are important in determining financial institutions audit pricing. These show that since audit pricing, to a certain extent, depends on business and financial institutions’ financial conditions, it becomes important for financial institutions to enhance their risk management practices by taking seriously the areas and opinions highlighted by the auditors in their audit reports. 2005 Thesis https://etd.uum.edu.my/1341/ https://etd.uum.edu.my/1341/1/ROHAMI_BIN_SHAFIE.pdf application/pdf eng validuser https://etd.uum.edu.my/1341/2/1.ROHAMI_BIN_SHAFIE.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Rohami, Shafie Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions
description	Several empirical evidences on audit pricing across countries have been addressed and published. Most of these studies focused on the factors that have impact on the audit fees. However, these studies have not included financial institutions in their analyses. The financial institutions are unique compared to other types of companies because they are deposit-taking institutions whilst others are not. Because of this uniqueness of their nature activities, a study that investigates the variables that affecting audit pricing of the financial institutions is deemed very necessary, especially when it is not emphasised by researchers in the past. Furthermore risk management is increasingly important in financial institutions operations today in light of dynamic changes in the financial markets. This study utilises panel data analysis. Also, sensitivity analyses are done to provide further clarifications and explanations of the results. The results reveal that risk factors are important in determining financial institutions audit pricing. These show that since audit pricing, to a certain extent, depends on business and financial institutions’ financial conditions, it becomes important for financial institutions to enhance their risk management practices by taking seriously the areas and opinions highlighted by the auditors in their audit reports.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Rohami, Shafie
author_facet	Rohami, Shafie
author_sort	Rohami, Shafie
title	Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions
title_short	Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions
title_full	Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions
title_fullStr	Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions
title_full_unstemmed	Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions
title_sort	systematic risks, unsystematic risks and audit pricing : an analysis in the malaysian financial institutions
granting_institution	Universiti Utara Malaysia
granting_department	Faculty of Finance and Banking
publishDate	2005
url	https://etd.uum.edu.my/1341/1/ROHAMI_BIN_SHAFIE.pdf https://etd.uum.edu.my/1341/2/1.ROHAMI_BIN_SHAFIE.pdf
_version_	1747827125200617472

Systematic Risks, Unsystematic Risks and Audit Pricing : An Analysis in the Malaysian Financial Institutions

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