Politically connected firms and external audit fees in Malaysia: An internal audit function perspective / Norziaton Ismail Khan, S. Susela Devi and Chan Wai Meng

• Main Authors: Ismail Khan, Norziaton, S., Susela Devi, Chan, Wai Meng
• Format: Article
• Language: English
• Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2015
• Subjects: Balance sheet. Financial statements. Corporation reports. Including pro forma statements; Malaysia
• Online Access: http://ir.uitm.edu.my/id/eprint/14347/1/AJ_NORZIATUN%20ISMAIL%20KHAN%20MAR%2015.pdf; http://ir.uitm.edu.my/id/eprint/14347/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/349

This study extends the literature on the role of internal audit function in corporate governance and auditing by testing two hypotheses. The first hypothesis predicts that the association between internal audit objectivity and external audit fees is stronger after the implementation of the Bursa Ma...