The Determinants of Audit Fees : The Case of the Banking Industry in Malaysia
The issue of audit fees and non-audit fees charged by the audit firms has been discussed regularly in accounting and auditing literature. Recently, due to the corporate scandals in United States, especially the Enron scandal, the issue is discussed together with a host of revelations about audit fai...
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2002
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| Online Access: | https://etd.uum.edu.my/849/1/ROHAMI_BIN_SHAFIE.pdf https://etd.uum.edu.my/849/2/1.ROHAMI_BIN_SHAFIE.pdf |
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my-uum-etd.8492013-07-24T12:09:17Z The Determinants of Audit Fees : The Case of the Banking Industry in Malaysia 2002 Rohami, Shafie Sekolah Siswazah Graduate School HF5601-5689 Accounting The issue of audit fees and non-audit fees charged by the audit firms has been discussed regularly in accounting and auditing literature. Recently, due to the corporate scandals in United States, especially the Enron scandal, the issue is discussed together with a host of revelations about audit failures that led to companies' demise. Auditing profession is being badly blamed and suggested to change due to the audit firm's reliance more on non-audit services than the audit itself. Therefore, this study attempts to probe the situation in Malaysia using banking sector as the subject of interest. Specifically, it tries to examine the impact of non audit services conducted by audit firms to these banks over audit fees. The results show that the variable of non-audit fees is statistically significant in determining audit fees. Similarly, in the sensitivity analysis, the results are robust. Thus, the present study shows a new variable, in the form of the "types" of banks, that has significant impact on audit fees. This study also supports Rose (1999) and Ayoib (2001) studies that foreign companies pay more on audit fees than the local companies. Hence, these findings give opportunity to the other researchers to study on audit fees and non-audit fees by using larger sample size and other sectors. 2002 Thesis https://etd.uum.edu.my/849/ https://etd.uum.edu.my/849/1/ROHAMI_BIN_SHAFIE.pdf application/pdf eng validuser https://etd.uum.edu.my/849/2/1.ROHAMI_BIN_SHAFIE.pdf application/pdf eng public masters masters Universiti Utara Malaysia |
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Universiti Utara Malaysia |
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UUM ETD |
| language |
eng eng |
| topic |
HF5601-5689 Accounting |
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HF5601-5689 Accounting Rohami, Shafie The Determinants of Audit Fees : The Case of the Banking Industry in Malaysia |
| description |
The issue of audit fees and non-audit fees charged by the audit firms has been discussed regularly in accounting and auditing literature. Recently, due to the corporate scandals in United States, especially the Enron scandal, the issue is discussed together with a host of revelations about audit failures that led to companies' demise. Auditing profession is being badly blamed and suggested to
change due to the audit firm's reliance more on non-audit services than the audit itself. Therefore, this study attempts to probe the situation in Malaysia using banking
sector as the subject of interest. Specifically, it tries to examine the impact of non audit services conducted by audit firms to these banks over audit fees. The results show that the variable of non-audit fees is statistically significant in determining audit fees. Similarly, in the sensitivity analysis, the results are robust. Thus, the present study shows a new variable, in the form of the "types" of banks, that has significant impact on audit fees. This study also supports Rose (1999) and Ayoib (2001) studies that foreign companies pay more on audit fees than the local companies. Hence, these findings
give opportunity to the other researchers to study on audit fees and non-audit fees by using larger sample size and other sectors. |
| format |
Thesis |
| qualification_name |
masters |
| qualification_level |
Master's degree |
| author |
Rohami, Shafie |
| author_facet |
Rohami, Shafie |
| author_sort |
Rohami, Shafie |
| title |
The Determinants of Audit Fees : The Case of the Banking Industry in Malaysia
|
| title_short |
The Determinants of Audit Fees : The Case of the Banking Industry in Malaysia
|
| title_full |
The Determinants of Audit Fees : The Case of the Banking Industry in Malaysia
|
| title_fullStr |
The Determinants of Audit Fees : The Case of the Banking Industry in Malaysia
|
| title_full_unstemmed |
The Determinants of Audit Fees : The Case of the Banking Industry in Malaysia
|
| title_sort |
determinants of audit fees : the case of the banking industry in malaysia |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
Sekolah Siswazah |
| publishDate |
2002 |
| url |
https://etd.uum.edu.my/849/1/ROHAMI_BIN_SHAFIE.pdf https://etd.uum.edu.my/849/2/1.ROHAMI_BIN_SHAFIE.pdf |
| _version_ |
1747827010259910656 |