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CEO power and audit fees: Evidence from Malaysia

CEO power and audit fees: Evidence from Malaysia This study examines the association between chief executive officer (CEO) power and audit fees, and whether this association is influenced by family ownership and political connections. The results show that CEO power is associated with lower audit fees, consistent with alignment incentive effect. However, this relationship is attenuated by political connections and family ownership. Whereas the overall findings suggest that audit fees are affected by CEO power, its association is largely influenced by key institutional settings in an emerging market setting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Auditing Wiley

CEO power and audit fees: Evidence from Malaysia

International Journal of Auditing , Volume 23 (3) – Nov 1, 2019

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References (89)

Publisher
Wiley
Copyright
© John Wiley & Sons Ltd
ISSN
1090-6738
eISSN
1099-1123
DOI
10.1111/ijau.12166
Publisher site
See Article on Publisher Site

Abstract

This study examines the association between chief executive officer (CEO) power and audit fees, and whether this association is influenced by family ownership and political connections. The results show that CEO power is associated with lower audit fees, consistent with alignment incentive effect. However, this relationship is attenuated by political connections and family ownership. Whereas the overall findings suggest that audit fees are affected by CEO power, its association is largely influenced by key institutional settings in an emerging market setting.

Journal

International Journal of AuditingWiley

Published: Nov 1, 2019

Keywords: ; ; ;

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