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Governance structure and external audit price: evidence from an emerging economy

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dc.contributor.authorRamadili Mohd, Shamsher Mohamad
dc.contributor.authorShamsher Mohamad Ramadili Mohd
dc.contributor.authorZulkarnain Muhamad Sori
dc.date.accessioned2016-06-06
dc.date.accessioned2016-07-25T20:14:05Z
dc.date.available2016-06-06
dc.date.available2016-07-25T20:14:05Z
dc.date.disclosure2016-06-10
dc.date.issued2008
dc.description.abstractThis study provides new evidence on the relationship between external audit price and corporate governance of the largest (based on market capitalization) 100 listed firms on both the main and second board of the Bursa Malaysia (BMB) (previously known as the Kuala Lumpur Stock Exchange). The findings show that for main board companies, external audit price is positively and significantly associated with corporate size, complexity and internal governance variable (i.e. director’s remuneration). For the second board firms, complexity, corporate size and internal governance variables (i.e. proportion of non-executive directors to total directors) were important determinants of external audit pricing. External audit price had a significant negative relationship with individual shareholders ownership for both main and second board companies, and companies’ age for companies listed on the second board.
dc.identifier.citationMuhamad Sori, Zulkarnain and Ramadili Mohd, Shamsher Mohamad. (2008). Governance structure and external audit price: evidence from an emerging economy. International Journal of Economics and Management, 2 (2), pp. 259-279.
dc.identifier.issn1823-836X
dc.identifier.urihttps://ikr.inceif.org/handle/INCEIF/1509
dc.languageEnglish
dc.language.isoen
dc.publisherUPM Press
dc.rights2008. UPM Press
dc.sourceCRP
dc.subjectExternal audit fee
dc.subjectCorporate governance
dc.subjectBursa Malaysia
dc.subjectRetail shareholdings
dc.subjectCorporate age
dc.subjectFirm size
dc.titleGovernance structure and external audit price: evidence from an emerging economy
dc.typeJournal Article
dlc.maintopicConventional finance
dlc.subtopicAccounting
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.topic.maintopicConventional finance
ikr.topic.subtopicConventional finance
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