Determinants of perceived auditor independence for Malaysian financially distressed companies
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The determinants of perceived auditor independence were identified for financially distressed companies in Malaysia. These determinants included country-specific variables such as ethnicity - specifically, of the external auditor, directors, and majority shareholders - and political connection. A survey captured the perceptions of practitioners registered with the Malaysian Institute of Accountants and the data was factor analyzed. The focus on financially distressed companies and the inclusion of country-specific variables resulted in a different combination of determinants from existing auditor independence literature.
Perceived auditor , Financial performance , Malaysia
Dharmaraj, Joyce Christina and Muhamad Sori, Zulkarnain and Mohd Saat, Nur Ashikin. (2017). Determinants of perceived auditor independence for Malaysian financially distressed companies. Imperial Journal of Interdisciplinary Research, 3 (4), pp. 611-618.