Business, Management and Accounting
3 years ago

Big 4 Auditors Drive Audit Fees in Malaysia, Gender and Ethnicity Irrelevant

Gender, ethnicity and audit fees in Malaysia
Hassan Nur Isdawani

Paper Summary

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The article examines how gender, ethnicity, and other factors affect audit fees in Malaysian companies. The researchers analyzed data from 100 listed companies in Malaysia for the year 2015. The main finding is that only the size of the audited company and the use of Big 4 auditors significantly impact audit fees. Gender, ethnicity, company profitability, complexity, and financial risk do not show a strong relationship with audit fees.