Auditor Remuneration: Evidence From Malaysia And Selected Commonwealth Economies

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dc.contributor.authorAhmad, Ayoib Che
dc.contributor.authorAli, Azham Md
dc.contributor.authorHussin, Wan Nordin Wan
dc.contributor.authorIdris, Kamil Md.
dc.contributor.authorYusof, Mohd ‘Atef Md
dc.contributor.authorRahim, Mohd Syahrir
dc.date.accessioned2014-11-13T14:30:48Z
dc.date.available2014-11-13T14:30:48Z
dc.date.issued2005en_US
dc.departmentİstanbul Ticaret Üniversitesien_US
dc.description.abstractThe purpose of this study is to examine the level of audit fees paid in Malaysia and other selected Commonwealth countries namely Australia, Hong Kong, Singapore, and the United Kingdom. It also documents the magnitude of difference between Malaysia and these nations after controlling for company, audit firm and country specific characteristics. Additionally, the paper investigates the relationship between audit and non-audit fees and its impact on auditor independence. Using the regression analysis and subsequent conversion of the parameter estimates, we found auditors in the UK, Australia, Hong Kong and Singapore charge or are paid significantly higher audit fees than the Malaysian auditors after adjusting for the Purchasing Power Parity (PPP) by 62.51%, 26.66%, 19.10% and 21.73% respectively. In addition, companies in these countries that purchase non-audit services also paid higher statutory audit fees. The regression results show that audit fee is positively related to non-audit fee and this might not affect auditor independence as speculated by many commentators.en_US
dc.description.sponsorshipİstanbul Ticaret Üniversitesien_US
dc.identifier.isbn975651616X
dc.identifier.issn1308-6979
dc.identifier.urihttps://hdl.handle.net/11467/872
dc.language.isoenen_US
dc.publisherİstanbul Ticaret Üniversitesien_US
dc.relation.ispartofThe Effects Of Globalization On Financial Reportingen_US
dc.relation.ispartofseriesThe Effects Of Globalization On Financial Reporting : 25-29 May 2005, Conference Proceedings;17
dc.relation.publicationcategoryKonferans Öğesi - Uluslararası - Başka Kurum Yazarıen_US
dc.rightsinfo:eu-repo/semantics/openAccessen_US
dc.titleAuditor Remuneration: Evidence From Malaysia And Selected Commonwealth Economiesen_US
dc.typeConference Objecten_US

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İTÜY, 2005, Sempozyum, Kongre ve Konferans Bildiri Koleksiyonu