Gender, ethnicity and audit fees in Malaysia
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. Factor...
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my-uum-etd.82992021-08-11T05:22:50Z Gender, ethnicity and audit fees in Malaysia 2018 Nur Isdawani, Hassan Md Yusof, Mohd ‘Atef Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5667 Professional Ethics. Auditors. 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 relationship with audit fees. 2018 Thesis https://etd.uum.edu.my/8299/ https://etd.uum.edu.my/8299/1/S809998_01.pdf text eng public https://etd.uum.edu.my/8299/2/S809998_02.pdf text eng public https://etd.uum.edu.my/8299/3/S809998_references.docx text eng public other masters Universiti Utara Malaysia |
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Universiti Utara Malaysia |
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UUM ETD |
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eng eng eng |
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Md Yusof, Mohd ‘Atef |
topic |
HF5667 Professional Ethics Auditors. |
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HF5667 Professional Ethics Auditors. Nur Isdawani, Hassan Gender, ethnicity and audit fees in Malaysia |
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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 relationship
with audit fees. |
format |
Thesis |
qualification_name |
other |
qualification_level |
Master's degree |
author |
Nur Isdawani, Hassan |
author_facet |
Nur Isdawani, Hassan |
author_sort |
Nur Isdawani, Hassan |
title |
Gender, ethnicity and audit fees in Malaysia |
title_short |
Gender, ethnicity and audit fees in Malaysia |
title_full |
Gender, ethnicity and audit fees in Malaysia |
title_fullStr |
Gender, ethnicity and audit fees in Malaysia |
title_full_unstemmed |
Gender, ethnicity and audit fees in Malaysia |
title_sort |
gender, ethnicity and audit fees in malaysia |
granting_institution |
Universiti Utara Malaysia |
granting_department |
Othman Yeop Abdullah Graduate School of Business |
publishDate |
2018 |
url |
https://etd.uum.edu.my/8299/1/S809998_01.pdf https://etd.uum.edu.my/8299/2/S809998_02.pdf https://etd.uum.edu.my/8299/3/S809998_references.docx |
_version_ |
1747828370350014464 |