Women directors and audit fees: Empirical evidence from Malaysia
This study investigates board diversity and its effects on audit fee in case of Malaysia. The main aim of this study is to examine whether bumiputera women on board, numbers of women on board, women on board’s independent and women on board’s expertise are influence the audit fee in the non-financi...
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| Format: | Thesis |
| Language: | eng eng |
| Published: |
2016
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/6162/1/s816470_01.pdf https://etd.uum.edu.my/6162/2/s816470_02.pdf |
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| Summary: | This study investigates board diversity and its effects on audit fee in case of Malaysia. The main aim of this study is to examine whether bumiputera women on board, numbers of women on board, women on board’s independent and women on board’s expertise
are influence the audit fee in the non-financial listed companies of Malaysia. Data for the 250 companies for the year 2014 were collected. The reported results of correlation analysis show that all the variables are correlated in the given time period. Furthermore, data set pass the entire preliminary test such as outliers, linearity, normality, multicollinearity, heteroscedasticity for regression analysis namely Ordinary Least
Square (OLS). The results of OLS shows that the no relationship between bumiputera women on board, numbers of women on board, women on board’s independent and women on board’s expertise and audit fee. The results are not surprising since only 11 percent total women and 5.1 percent bumiputera women are on board in the listed nonfinancial companies in Malaysia. Although there is little improvement in the number of women on board in listed non-financial companies but there is still need to increase the numbers till 30 percent. The findings of this study are very important for the Malaysian companies to improve the performance. |
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