Impact of derivative hedging on audit fees in Malaysia

This study analyses the relationship between auditors’ perceived level of risks due to firms’ hedging activities and its impact on audit fees to determine if the reduced business risks of clients due to hedging will increase auditors’ confidence on clients’ risk profile and thus, charging lower audi...

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Bibliographic Details
Main Author: Yan, Andy Rong En
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2022
Subjects:
Online Access:https://eprints.nottingham.ac.uk/66578/