Publication:
The effect of corporate governance structure on external audit fees: evidence from Malaysia
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Date
2009
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Abstract
Over the last few decades, a sizeable number of studies have examined the relationship between audit pricing model and corporate governance characteristics in developed economies (O'Sullivan and Diacon, 1994; Short et al., 1999; Peel & Clatworthy, 2001; Clatworthy & Peel, 2006; Yatim et al., 2006). The Cadbury Report (1992) viewed the auditor's report as "one of the corner stones of corporate governance". Peel and Clatworthy (2001) highlights that audit report contribute significantly towards "effective governance of modern corporations".
Keywords
Audit pricing model , Corporate governance , Auditing , Malaysia
Citation
Muhamad Sori, Z., Ramadili Mohd, S. M., & Karbhari, Y. (2009). The effect of corporate governance structure on external audit fees: evidence from Malaysia. In Rosmila Senik, Zaidi Mat Daud and Zulkarnain Muhamad Sori (Eds.), Research in accounting (pp. 15-35). Serdang, Selangor: UPM Press.
Publisher
UPM Press
Available in physical copy only
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Person
Shamsher Mohamad Ramadili Mohd
shamsher@inceif.org
Director, BNP-Paribas-INCEIF Centre for Islamic Asset and Wealth Management
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Person
Zulkarnain Muhamad Sori
zulkarnain@inceif.org
Deputy Director, BNP-Paribas-INCEIF Centre for Islamic Asset and Wealth Management