Institutional investors, political connection and audit quality in Malaysia
dc.contributor.author | Abdul Wahab, Effiezal Aswadi | |
dc.contributor.author | Zain, M. | |
dc.contributor.author | James, K. | |
dc.contributor.author | Haron, H. | |
dc.date.accessioned | 2017-01-30T13:24:06Z | |
dc.date.available | 2017-01-30T13:24:06Z | |
dc.date.created | 2014-10-08T02:29:16Z | |
dc.date.issued | 2009 | |
dc.identifier.citation | Abdul Wahab, E.A. and Zain, M. and James, K. and Haron, H. 2009. Institutional investors, political connection and audit quality in Malaysia. Accounting Research Journal. 22 (2): pp. 167-195. | |
dc.identifier.uri | http://hdl.handle.net/20.500.11937/31214 | |
dc.description.abstract |
Purpose – The purpose of this paper is to extend the audit pricing literature by examining whetherinstitutional investors and political connection are associated with higher audit fees.Design/methodology/approach – Both descriptive and multivariate analyses are employed toaddress the research objectives. In addition, the authors use panel data to control for bothheterocedasticity and contemporaneous correlations in each cross-section.Findings – Based on a panel analysis of 390 Malaysian firms from 1999 to 2003, a positiverelationship between institutional ownership and audit fees is found, although the economic impact isminimal. Further, the authors find that audit fees are higher for politically connected firms.Research limitations/implications – A thorough examination on the role of political connection ismuch warranted to provide a better understanding on such connection influences the audit market.Originality/value – This paper provides an alternative view on the role of political connection, andon how they influence the audit market | |
dc.publisher | Emerald | |
dc.title | Institutional investors, political connection and audit quality in Malaysia | |
dc.type | Journal Article | |
dcterms.source.volume | 22 | |
dcterms.source.number | 2 | |
dcterms.source.startPage | 167 | |
dcterms.source.endPage | 195 | |
dcterms.source.issn | 1030-9616 | |
dcterms.source.title | Accounting Research Journal | |
curtin.accessStatus | Fulltext not available |