Appannan, Jeya Santhini (2012) A study on audit fees : Evidence from listed companies in Malaysia / Jeya Santhini Appannan. Masters thesis, University of Malaya.
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| PDF (1 & 2 INTRODUCTION, LIT REVIEW) - Submitted Version Download (352Kb) | Preview | |
| PDF (3 RESEARCH METHODOLOGY) - Submitted Version Download (201Kb) | Preview | |
| PDF (4 & 5 RESULTS, DISCUSSION, CONCLUSION) - Submitted Version Download (358Kb) | Preview | |
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Abstract
Audit fees charged in Malaysia were found to be the lowest in Asean countries. This situation raised questions on the factors influencing audit fees in Malaysia. The aim of this study is to investigate empirical factors that may influence the fees charged. This study examines the influences of auditees size, risk, complexity, auditor’s opinion, auditor’s size and non audit services on the fees. Researcher used mixed method to provide a more complete picture to attempt to achieve research objective and answer research questions set for this study. Interviews have been conducted with six respondents, which capture people’s experiences, hence, enabling contextualisation for the analysis of the issue. The overall finding of this study indicates that size and complexity being the most significant influence. As for risk, the ratio ‘inventory and receivables over total assets’ are significantly related to audit fees. This thesis concludes with several practical suggestions to help improve the study on audit fees in near future.
| Item Type: | Thesis (Masters) |
|---|---|
| Additional Information: | Submitted to Graduate School of Business Faculty of Business and Accountancy University of Malaya, in partial fulfillment of the requirements for the Degree of Master of Business Administration |
| Uncontrolled Keywords: | Audit fees; Auditees size; Auditees complexity; Auditees risk; Big 4 |
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Faculty of Business and Accountancy > Dept of Finance and Banking |
| Depositing User: | Ms Rabiahtul Adauwiyah |
| Date Deposited: | 16 Apr 2013 17:04 |
| Last Modified: | 20 Aug 2013 12:01 |
| URI: | http://studentsrepo.um.edu.my/id/eprint/3912 |
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