Determinants of perceived auditor independence for Malaysian financially distressed companies
The determinants of perceived auditor independence were identified for financially distressed companies in Malaysia. These determinants included country-specific variables such as ethnicity – specifically, of the external auditor, directors, and majority shareholders - and political connection. A s...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Imperial Publishing House
2017
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| Online Access: | http://psasir.upm.edu.my/id/eprint/61421/ http://psasir.upm.edu.my/id/eprint/61421/1/Determinants%20of%20perceived%20auditor%20independence%20for%20Malaysian%20financially%20distressed%20companies.pdf |
| _version_ | 1848854406070534144 |
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| author | Dharmaraj, D. Joyce Christina Muhammad Sori, Zulkarnain Mohd Saat, Nur Ashikin |
| author_facet | Dharmaraj, D. Joyce Christina Muhammad Sori, Zulkarnain Mohd Saat, Nur Ashikin |
| author_sort | Dharmaraj, D. Joyce Christina |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The determinants of perceived auditor independence were identified for financially distressed companies in Malaysia. These determinants included country-specific variables such as ethnicity – specifically, of the external auditor, directors, and majority shareholders - and political connection. A survey captured the perceptions of practitioners registered with the Malaysian Institute of Accountants and the data was factor analyzed. The focus on financially distressed companies and the inclusion of country-specific variables resulted in a different combination of determinants from existing auditor independence literature. |
| first_indexed | 2025-11-15T11:09:21Z |
| format | Article |
| id | upm-61421 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T11:09:21Z |
| publishDate | 2017 |
| publisher | Imperial Publishing House |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-614212018-05-22T06:48:00Z http://psasir.upm.edu.my/id/eprint/61421/ Determinants of perceived auditor independence for Malaysian financially distressed companies Dharmaraj, D. Joyce Christina Muhammad Sori, Zulkarnain Mohd Saat, Nur Ashikin The determinants of perceived auditor independence were identified for financially distressed companies in Malaysia. These determinants included country-specific variables such as ethnicity – specifically, of the external auditor, directors, and majority shareholders - and political connection. A survey captured the perceptions of practitioners registered with the Malaysian Institute of Accountants and the data was factor analyzed. The focus on financially distressed companies and the inclusion of country-specific variables resulted in a different combination of determinants from existing auditor independence literature. Imperial Publishing House 2017 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/61421/1/Determinants%20of%20perceived%20auditor%20independence%20for%20Malaysian%20financially%20distressed%20companies.pdf Dharmaraj, D. Joyce Christina and Muhammad Sori, Zulkarnain and Mohd Saat, Nur Ashikin (2017) Determinants of perceived auditor independence for Malaysian financially distressed companies. Imperial Journal of Interdisciplinary Research, 3 (4). pp. 611-618. ISSN 2454-1362 http://www.imperialjournals.com/index.php/IJIR/article/view/4394 |
| spellingShingle | Dharmaraj, D. Joyce Christina Muhammad Sori, Zulkarnain Mohd Saat, Nur Ashikin Determinants of perceived auditor independence for Malaysian financially distressed companies |
| title | Determinants of perceived auditor independence for Malaysian financially distressed companies |
| title_full | Determinants of perceived auditor independence for Malaysian financially distressed companies |
| title_fullStr | Determinants of perceived auditor independence for Malaysian financially distressed companies |
| title_full_unstemmed | Determinants of perceived auditor independence for Malaysian financially distressed companies |
| title_short | Determinants of perceived auditor independence for Malaysian financially distressed companies |
| title_sort | determinants of perceived auditor independence for malaysian financially distressed companies |
| url | http://psasir.upm.edu.my/id/eprint/61421/ http://psasir.upm.edu.my/id/eprint/61421/ http://psasir.upm.edu.my/id/eprint/61421/1/Determinants%20of%20perceived%20auditor%20independence%20for%20Malaysian%20financially%20distressed%20companies.pdf |