Does audit fees and non-audit fees matters in audit quality?

Does audit fees and non-audit fees matters in audit quality?

The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of th...

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Main Authors: Yuvaraj, Ganesan, Narayanan, Ranjani, Hasnah, Haron, Pitchay, Anwar Allah
Format: Conference or Workshop Item
Language:English
Published: KnE Social Sciences 2019
Subjects:
HD28 Management. Industrial Management
HF Commerce
K Law (General)
Online Access:http://umpir.ump.edu.my/id/eprint/25971/
http://umpir.ump.edu.my/id/eprint/25971/
http://umpir.ump.edu.my/id/eprint/25971/1/Does%20audit%20fees%20and%20non-audit%20fees%20matters%20.pdf
id ump-25971
recordtype eprints
spelling ump-259712019-11-19T08:09:07Z http://umpir.ump.edu.my/id/eprint/25971/ Does audit fees and non-audit fees matters in audit quality? Yuvaraj, Ganesan Narayanan, Ranjani Hasnah, Haron Pitchay, Anwar Allah HD28 Management. Industrial Management HF Commerce K Law (General) The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of the company. The quantitative research approach and secondary data utilized for this study. Further, this study employs a cross−sectional which the data collected from 201 listed company on Bursa Malaysia for the financial year ending in 2017. The results reveal that non-audit fees (NAF) and audit fees (AF) have influenced the audit quality (AQ). The finding of this study conducive to auditing literature by enhancing the knowledge of audit scholars and able to assist policy maker such as the Malaysia Institute of Accountants (MIA) in developing new strategy or policies that can enhance the AQ. KnE Social Sciences 2019-08-18 Conference or Workshop Item PeerReviewed pdf en cc_by_4 http://umpir.ump.edu.my/id/eprint/25971/1/Does%20audit%20fees%20and%20non-audit%20fees%20matters%20.pdf Yuvaraj, Ganesan and Narayanan, Ranjani and Hasnah, Haron and Pitchay, Anwar Allah (2019) Does audit fees and non-audit fees matters in audit quality? In: KnE Social Sciences: FGIC 2nd Conference on Governance and Integrity 2019, 19-20 August 2019 , Yayasan Pahang, Kuantan, Pahang, Malaysia. pp. 1074-1083., 2019. ISSN 2518-668X https://doi.org/10.18502/kss.v3i22.5112
repository_type Digital Repository
institution_category Local University
institution Universiti Malaysia Pahang
building UMP Institutional Repository
collection Online Access
language English
topic HD28 Management. Industrial Management
HF Commerce
K Law (General)
spellingShingle HD28 Management. Industrial Management
HF Commerce
K Law (General)
Yuvaraj, Ganesan
Narayanan, Ranjani
Hasnah, Haron
Pitchay, Anwar Allah
Does audit fees and non-audit fees matters in audit quality?
description The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of the company. The quantitative research approach and secondary data utilized for this study. Further, this study employs a cross−sectional which the data collected from 201 listed company on Bursa Malaysia for the financial year ending in 2017. The results reveal that non-audit fees (NAF) and audit fees (AF) have influenced the audit quality (AQ). The finding of this study conducive to auditing literature by enhancing the knowledge of audit scholars and able to assist policy maker such as the Malaysia Institute of Accountants (MIA) in developing new strategy or policies that can enhance the AQ.
format Conference or Workshop Item
author Yuvaraj, Ganesan
Narayanan, Ranjani
Hasnah, Haron
Pitchay, Anwar Allah
author_facet Yuvaraj, Ganesan
Narayanan, Ranjani
Hasnah, Haron
Pitchay, Anwar Allah
author_sort Yuvaraj, Ganesan
title Does audit fees and non-audit fees matters in audit quality?
title_short Does audit fees and non-audit fees matters in audit quality?
title_full Does audit fees and non-audit fees matters in audit quality?
title_fullStr Does audit fees and non-audit fees matters in audit quality?
title_full_unstemmed Does audit fees and non-audit fees matters in audit quality?
title_sort does audit fees and non-audit fees matters in audit quality?
publisher KnE Social Sciences
publishDate 2019
url http://umpir.ump.edu.my/id/eprint/25971/
http://umpir.ump.edu.my/id/eprint/25971/
http://umpir.ump.edu.my/id/eprint/25971/1/Does%20audit%20fees%20and%20non-audit%20fees%20matters%20.pdf
first_indexed 2023-09-18T22:40:10Z
last_indexed 2023-09-18T22:40:10Z
_version_ 1777416861266214912

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