Article2011

AUDIT FEES IN MALAYSIA: DOES CORPORATE GOVERNANCE MATTER?

Effiezal Aswadi Abdul Wahab · Mazlina Mat Zain · Kieran Edmond James

15 citations0/0 files storedUniversity of Southern Queensland ePrints (University of Southern Queensland)

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

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

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References

1980The Pricing of Audit Services: Theory and Evidence 2003Corporate governance, investor protection, and performance in emerging markets 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1988Ownership structure and voting on antitakeover amendments 2005To Steal or Not to Steal: Firm Attributes, Legal Environment, and Valuation 2002Cronyism and capital controls: evidence from Malaysia 1995Auditor brand name reputations and industry specializations 2006Corporate governance and firm valuation

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