Managing the impact of international financial reporting standards on audit and non-audit fees: Some empirical findings and ethical discussions

• Main Authors: Abdul Rashid, Hafiz Majdi, Wan Lokman, Wan Abdul Wahid, Annuar, Hairul Azlan, Hamdan, Hamdino
• Format: Article
• Language: English
• Published: Universiti Tenaga Nasional. 2017
• Subjects: HF5601 Accounting. Bookkeeping
• Online Access: http://irep.iium.edu.my/63821/7/63821%20Managing%20the%20Impact%20of%20International%20Financial%20Reporting%20Standards.pdf; http://irep.iium.edu.my/63821/; http://www.uniten.edu.my/ijbm/Journals/IJBM%20Volume%202%20Issue%202%202017/1%20Managing%20the%20Impact%20of%20International%20Financial%20Reporting%20Standards.pdf

The aim of this study is to examine the association between IFRS adoption (in the context of Malaysia, MASB aligns its standards substantially with the IFRS requirements and called the standards as MFRS) and audit and non-audit fees paid to external auditors in Malaysia. The sample companies are 166...