Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007

This study extends the previous researcher on the audit fees by examining the association between audit committee characteristic and audit fees. The study specifically investigates the impact of the Malaysian Code of Corporate Governance 2007 on the audit committee characteristics (size, independenc...

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Main Author:	Nurul Azlin, Azmi
Format:	Thesis
Language:	eng eng
Published:	2009
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/2074/1/Nurul_Azlin_Azmi.pdf https://etd.uum.edu.my/2074/2/1.Nurul_Azlin_Azmi.pdf
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id	my-uum-etd.2074
record_format	uketd_dc
spelling	my-uum-etd.20742013-07-24T12:14:17Z Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007 2009-12 Nurul Azlin, Azmi Md. Yusof, Mohd 'Atef College of Business (COB) College of Business HF5667 Professional Ethics. Auditors. This study extends the previous researcher on the audit fees by examining the association between audit committee characteristic and audit fees. The study specifically investigates the impact of the Malaysian Code of Corporate Governance 2007 on the audit committee characteristics (size, independence, meeting, expertise and training). This study as a pioneer studies that examines the effect of audit committee training on audit fees. This finding indicates audit committee expertise is significantly and positively associated with audit fees as measured by professional qualification and experience of the members. While, the others characteristics (size, independence and meeting) are negatively associated with audit fees. However, audit committee training shown a positive relationship with audit fees as measured by financial-related training. This study contributes to the growing of literature by demonstrating the significant of the relevant financial-related training that will give effect to the expertise of audit committee members. The findings are also relevant to the policy-maker and to practitioners in term of best disclosure of the director's training in annual report. 2009-12 Thesis https://etd.uum.edu.my/2074/ https://etd.uum.edu.my/2074/1/Nurul_Azlin_Azmi.pdf application/pdf eng validuser https://etd.uum.edu.my/2074/2/1.Nurul_Azlin_Azmi.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md. Yusof, Mohd 'Atef
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Nurul Azlin, Azmi Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007
description	This study extends the previous researcher on the audit fees by examining the association between audit committee characteristic and audit fees. The study specifically investigates the impact of the Malaysian Code of Corporate Governance 2007 on the audit committee characteristics (size, independence, meeting, expertise and training). This study as a pioneer studies that examines the effect of audit committee training on audit fees. This finding indicates audit committee expertise is significantly and positively associated with audit fees as measured by professional qualification and experience of the members. While, the others characteristics (size, independence and meeting) are negatively associated with audit fees. However, audit committee training shown a positive relationship with audit fees as measured by financial-related training. This study contributes to the growing of literature by demonstrating the significant of the relevant financial-related training that will give effect to the expertise of audit committee members. The findings are also relevant to the policy-maker and to practitioners in term of best disclosure of the director's training in annual report.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Nurul Azlin, Azmi
author_facet	Nurul Azlin, Azmi
author_sort	Nurul Azlin, Azmi
title	Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007
title_short	Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007
title_full	Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007
title_fullStr	Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007
title_full_unstemmed	Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007
title_sort	audit committee characteristics on audit fees: the impact of malaysian code of corporate governance 2007
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2009
url	https://etd.uum.edu.my/2074/1/Nurul_Azlin_Azmi.pdf https://etd.uum.edu.my/2074/2/1.Nurul_Azlin_Azmi.pdf
_version_	1747827258464141312

Audit Committee Characteristics on Audit Fees: The Impact of Malaysian Code of Corporate Governance 2007

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