The impact of IFRS adoption on audit fees: Evidence from Malaysian listed companies
The purpose of this study is to examine the association between IFRS adoption (in the context of Malaysia, MASB aligns its standards substantially with the IFRS requirements and called the standards as FRS1) and audit fees paid to external auditors in Malaysia. Specifically it is argued that new acc...
| Main Authors: | Wan Lokman, Wan Abdul Wahid, Ab. Rashid, Hafiz Majdi, Annuar, Hairul Azlan |
|---|---|
| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2013
|
| Subjects: | |
| Online Access: | http://irep.iium.edu.my/35296/ http://irep.iium.edu.my/35296/1/Proceedings_4A_Accounting_Conference_Penang_Oct_13.pdf |
Similar Items
Managing the impact of international financial reporting standards on audit and non-audit fees: Some empirical findings and ethical discussions
by: Abdul Rashid, Hafiz Majdi, et al.
Published: (2017)
by: Abdul Rashid, Hafiz Majdi, et al.
Published: (2017)
Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
by: Anifowose, Mutalib, et al.
Published: (2017)
by: Anifowose, Mutalib, et al.
Published: (2017)
An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies
by: Annuar, Hairul Azlan, et al.
Published: (2015)
by: Annuar, Hairul Azlan, et al.
Published: (2015)
Implications of Shariah on the voluntary disclosure of
Indonesian listed companies
by: Annuar, Hairul Azlan
Published: (2014)
by: Annuar, Hairul Azlan
Published: (2014)
The impact of corporate governance on executive directors’ remuneration of listed small and medium scale firms in Malaysia
by: Ab Rashid, Hafiz-Majdi, et al.
Published: (2019)
by: Ab Rashid, Hafiz-Majdi, et al.
Published: (2019)
Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
by: Nugraheni, Peni, et al.
Published: (2011)
by: Nugraheni, Peni, et al.
Published: (2011)
Directors’ remuneration in listed small and medium scale firms: does corporate governance matter?
by: Ab Rashid, Hafiz Majdi, et al.
Published: (2019)
by: Ab Rashid, Hafiz Majdi, et al.
Published: (2019)
Role of non-executive directors in Malaysian public listed companies: background, literature, methodology and initial findings
by: Annuar, Hairul Azlan
Published: (2006)
by: Annuar, Hairul Azlan
Published: (2006)
Al Wakalah and its impact on the growth and performance
of Takaful companies: a Malaysian case
by: Annuar, Hairul Azlan, et al.
Published: (2004)
by: Annuar, Hairul Azlan, et al.
Published: (2004)
Intellectual capital and information asymmetry: recent evidence from Nigerian economy
by: Anifowose, Mutalib, et al.
Published: (2016)
by: Anifowose, Mutalib, et al.
Published: (2016)
Quantitative examination into the involvement of accountants in corporate strategy in malaysian public listed companies: a stewardhsip theory perspective
by: Annuar, Hairul Azlan, et al.
Published: (2012)
by: Annuar, Hairul Azlan, et al.
Published: (2012)
Intellectual capital efficiency and corporate book value: evidence from Nigerian economy
by: Anifowose, Mutalib, et al.
Published: (2018)
by: Anifowose, Mutalib, et al.
Published: (2018)
Al Wakalah and Customers’ Preferences toward It: A Case Study of Two Takaful Companies in Malaysia
by: Annuar, Hairul Azlan
Published: (2005)
by: Annuar, Hairul Azlan
Published: (2005)
Changes in ownership forms and role of institutional investors in governing public companies in Malaysia:
a research note
by: Annuar, Hairul Azlan
Published: (2015)
by: Annuar, Hairul Azlan
Published: (2015)
The effect of award on CSR disclosures in annual reports of Malaysian PLCs
by: Anas, Abdirahman, et al.
Published: (2015)
by: Anas, Abdirahman, et al.
Published: (2015)
Intellectual capital disclosure and
corporate market value: Does board diversity matter?
by: Anifowose, Mutalib, et al.
Published: (2017)
by: Anifowose, Mutalib, et al.
Published: (2017)
The determinants of audit fees among listed manufacturing companies in Malaysia
by: Lim, Joo Liang, et al.
Published: (2014)
by: Lim, Joo Liang, et al.
Published: (2014)
Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
by: Annuar, Hairul Azlan, et al.
Published: (2009)
by: Annuar, Hairul Azlan, et al.
Published: (2009)
Difficulties in being responsible institutional investors: evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2020)
by: Annuar, Hairul Azlan
Published: (2020)
Difficulties in being responsible institutional investors: evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2020)
by: Annuar, Hairul Azlan
Published: (2020)
Malaysian evidence supporting theoretical integration of roles of non-executive directors
by: Annuar, Hairul Azlan
Published: (2018)
by: Annuar, Hairul Azlan
Published: (2018)
Independent non-executive directors strategic role - some evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2014)
by: Annuar, Hairul Azlan
Published: (2014)
Governance mechanisms and audit fees in Islamic banking institutions in Malaysia
by: Ahmad, Maslina, et al.
Published: (2019)
by: Ahmad, Maslina, et al.
Published: (2019)
Social capital and selection criteria of independent non-executive directors: some evidence from Malaysia
by: Annuar, Hairul Azlan
Published: (2013)
by: Annuar, Hairul Azlan
Published: (2013)
Issues on takaful affecting the choice of accounting policies: a case study of two takaful companies in Malaysia
by: Annuar, Hairul Azlan, et al.
Published: (2010)
by: Annuar, Hairul Azlan, et al.
Published: (2010)
Are there barriers to independent non-executive
directors' effectiveness in performing their roles?
by: Annuar, Hairul Azlan
Published: (2012)
by: Annuar, Hairul Azlan
Published: (2012)
Barriers to Independent Non-Executive Directors’ Effectiveness in Performing Their Roles
by: Annuar, Hairul Azlan
Published: (2010)
by: Annuar, Hairul Azlan
Published: (2010)
Corporate governance effect on firms' performance - evidence
from the UAE
by: Farhan, Ayda, et al.
Published: (2017)
by: Farhan, Ayda, et al.
Published: (2017)
Corporate characteristics and environmental management accounting (EMA) implementation: evidence from Malaysian public listed companies (PLCs)
by: Mokhtar, Norsyahida, et al.
Published: (2016)
by: Mokhtar, Norsyahida, et al.
Published: (2016)
Measuring corporate tax avoidance: An empirical evidence
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
The involvement of accountants in corporate strategy in Malaysia: a stewardship theory perspective
by: Annuar, Hairul Azlan, et al.
Published: (2014)
by: Annuar, Hairul Azlan, et al.
Published: (2014)
Measures of corporate tax avoidance: empirical evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
by: Salihu, Ibrahim Aramide, et al.
Published: (2013)
Foreign investors’ interests and corporate tax avoidance:
evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2015)
by: Salihu, Ibrahim Aramide, et al.
Published: (2015)
Foreign investors' interests and corporate tax avoidance: evidence from an emerging economy
by: Salihu, Ibrahim Aramide, et al.
Published: (2014)
by: Salihu, Ibrahim Aramide, et al.
Published: (2014)
Management accounting practices in Malaysia: a qualitative enquiry
by: Annuar, Hairul Azlan, et al.
Published: (2014)
by: Annuar, Hairul Azlan, et al.
Published: (2014)
Corporate governance and audit report timeliness:
evidence from Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2011)
by: Puat Nelson, Sherliza, et al.
Published: (2011)
Effects on intellectual capital information disclosed in annual reports on market capitalisation: evidence from Bursa Malaysia
by: Abdulrahman Anam , Ousama, et al.
Published: (2011)
by: Abdulrahman Anam , Ousama, et al.
Published: (2011)
Case studies in auditing
by: Osman, Ahmad Zamri
Published: (2011)
by: Osman, Ahmad Zamri
Published: (2011)
Disclosures and perceptions of practitioners on items of financial and social reporting index developed for Malaysian Islamic Banks
by: Marsidi, Asri, et al.
Published: (2017)
by: Marsidi, Asri, et al.
Published: (2017)
The formulation of financial, governance and social index of Malaysian Islamic Banks: an integrative approach
by: Marsidi, Asri, et al.
Published: (2016)
by: Marsidi, Asri, et al.
Published: (2016)
Similar Items
-
Managing the impact of international financial reporting standards on audit and non-audit fees: Some empirical findings and ethical discussions
by: Abdul Rashid, Hafiz Majdi, et al.
Published: (2017) -
Determinant of human capital disclosure in the post IFRS regime: An examination of listed firms in Nigeria
by: Anifowose, Mutalib, et al.
Published: (2017) -
An investigation of the control role and effectiveness of independent non-executive directors in Malaysian public listed companies
by: Annuar, Hairul Azlan, et al.
Published: (2015) -
Implications of Shariah on the voluntary disclosure of
Indonesian listed companies
by: Annuar, Hairul Azlan
Published: (2014) -
The impact of corporate governance on executive directors’ remuneration of listed small and medium scale firms in Malaysia
by: Ab Rashid, Hafiz-Majdi, et al.
Published: (2019)