Business, Management and Accounting
8 years ago

Audit Fees Soar for Malaysian Firms, Impacting Profitability and Transparency

International Journal of Academic Research in Accounting Finance and Management Sciences
Determinants of Audit Fees among Public Listed Companies in Malaysia. A Theoretical Model
Kogilavani Apadore, Thanaletchumi R. Letchumanan

Paper Summary

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The article examines what factors influence audit fees for manufacturing companies in Malaysia. The researchers looked at variables like profitability, company size, complexity, audit firm status, and client risk over a five-year period. They used data from annual reports to analyze these factors' impact on audit fees. The study found that audit client risk is a significant factor affecting audit fees, and the findings can help companies understand what influences the cost of audit services. This research can also assist regulators in overseeing audit pricing practices.