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    Audit Fees in Malaysia: Does Corporate Governance Matter?

    Access Status
    Fulltext not available
    Authors
    Abdul Wahab, Effiezal Aswadi
    Zain, M.
    James, K.
    Date
    2011
    Type
    Journal Article
    
    Metadata
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    Citation
    Abdul Wahab, E.A. and Zain, M. and James, K. 2011. Audit Fees in Malaysia: Does Corporate Governance Matter?. Asian Academy of Management Journal of Accounting and Finance. 7 (1): pp. 1-27.
    Source Title
    Asian Academy of Management Journal of Accounting and Finance
    ISSN
    1823-4992
    URI
    http://hdl.handle.net/20.500.11937/4012
    Collection
    • Curtin Research Publications
    Abstract

    This study examines the relationship between corporate governance and audit fees duringthe period before and after the enactment of the Malaysian Code of CorporateGovernance (MCCG). Our panel analysis of 379 firms during the 1999–2002 periodreveals a significant and positive relationship between corporate governance and auditfees. However, the relationship becomes weaker after 2001, suggesting that the MCCGreduced firms' control and inherent risk, thus ultimately contributing to reduced auditeffort in Malaysia. Our findings remain viable after we control for political connectionsunique to Malaysia's capital market.

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