Date of Award

1-1-2012

Thesis Type

masters

Document Type

Thesis

Divisions

deptba2

Department

Dept of Finance and Banking

Institution

University of Malaya

Abstract

Audit fees charged in Malaysia were found to be the lowest in Asean countries. This situation raised questions on the factors influencing audit fees in Malaysia. The aim of this study is to investigate empirical factors that may influence the fees charged. This study examines the influences of auditees size, risk, complexity, auditor’s opinion, auditor’s size and non audit services on the fees. Researcher used mixed method to provide a more complete picture to attempt to achieve research objective and answer research questions set for this study. Interviews have been conducted with six respondents, which capture people’s experiences, hence, enabling contextualisation for the analysis of the issue. The overall finding of this study indicates that size and complexity being the most significant influence. As for risk, the ratio ‘inventory and receivables over total assets’ are significantly related to audit fees. This thesis concludes with several practical suggestions to help improve the study on audit fees in near future.

Note

Submitted to Graduate School of Business Faculty of Business and Accountancy University of Malaya, in partial fulfillment of the requirements for the Degree of Master of Business Administration

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