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...
| Main Authors: | , , , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
KnE Social Sciences
2019
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| Subjects: | |
| Online Access: | 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 |
| _version_ | 1848822414374338560 |
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| 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 |
| building | UMP Institutional Repository |
| collection | Online Access |
| 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 crossâsectional 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. |
| first_indexed | 2025-11-15T02:40:52Z |
| format | Conference or Workshop Item |
| id | ump-25971 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T02:40:52Z |
| publishDate | 2019 |
| publisher | KnE Social Sciences |
| recordtype | eprints |
| repository_type | Digital Repository |
| 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 crossâsectional 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 (Published) https://doi.org/10.18502/kss.v3i22.5112 |
| 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? |
| title | 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_short | Does audit fees and non-audit fees matters in audit quality? |
| title_sort | does audit fees and non-audit fees matters in audit quality? |
| topic | HD28 Management. Industrial Management HF Commerce K Law (General) |
| 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 |