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Determinants of perceived auditor independence for Malaysian financially distressed companies

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dc.contributor.authorDharmaraj, Joyce Christina
dc.contributor.authorMohd Saat, Nur Ashikin
dc.contributor.authorZulkarnain Muhamad Sori
dc.date.accessioned2020-07-13T03:34:25Z
dc.date.available2020-07-13T03:34:25Z
dc.date.issued2017
dc.description.abstractThe 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.en_US
dc.identifier.citationDharmaraj, 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.en_US
dc.identifier.issn2454-1362
dc.identifier.urihttps://ikr.inceif.org/handle/INCEIF/3276
dc.languageEnglish
dc.language.isoenen_US
dc.publisherFinlogy Publicationen_US
dc.rights2017. Finlogy Publication
dc.sourceSEDONA
dc.subjectPerceived auditoren_US
dc.subjectFinancial performanceen_US
dc.subjectMalaysiaen_US
dc.titleDeterminants of perceived auditor independence for Malaysian financially distressed companiesen_US
dc.typeJournal Articleen_US
dlc.maintopicConventional financeen_US
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.topic.maintopicConventional financeen_US
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