Gender, ethnicity and audit fees in Malaysia

• Main Author: Nur Isdawani, Hassan
• Format: Thesis
• Language: English; English; English
• Published: 2018
• Subjects: HF5667 Professional Ethics. Auditors.
• Online Access: https://etd.uum.edu.my/8299/1/S809998_01.pdf; https://etd.uum.edu.my/8299/2/S809998_02.pdf; https://etd.uum.edu.my/8299/3/S809998_references.docx; https://etd.uum.edu.my/8299/

The objective of this paper is to examine the relationship between the gender and ethnicity of the auditor and the audit fees in Malaysia and to investigate the effect of Big 4 auditors, auditee size, profitability, complexity and riskiness in determining audit fees for companies in Malaysia. Factors that are hyphothesized to have significant influences on audit fees are gender, ethnicity, Big 4 auditors, auditee’s size, auditee’s complexity, auditee’s financial risk and auditee’s profitability. Multiple regression analysis was used to analyze data from annual reports of 100 listed companies in Malaysia for financial year ended 2015. The main finding of this sudy is that only size of auditee and Big 4 auditors has a significant impact on audit fees for companies. However, there is no strong evidence to support gender, ethnicity, firm’s profitability, firm’s complexity, and auditee’s financial risk having any relationship with audit fees.