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...

Full description

Saved in:

Bibliographic Details
Main Author:	Nur Isdawani, Hassan
Format:	Thesis
Language:	eng eng eng
Published:	2018
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	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
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.8299
record_format	uketd_dc
spelling	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
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Md Yusof, Mohd ‘Atef
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Nur Isdawani, Hassan Gender, ethnicity and audit fees in Malaysia
description	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

Gender, ethnicity and audit fees in Malaysia

Similar Items