Influence of CG Mechanisms on audit and non-audit fees

The purpose of this study is to examine the association between fees, board of directors and audit committee characteristics of 191 government linked companies (GLCs) and non-government linked companies (Non-GLCs). Audit tenure was included in order to see the impact of fees paid on the auditor independence. It is hypothesised that corporate governance practices does not affected the auditor's assessment, resulting no affect on the fees payment. A sample of 191 listed GLCs and non-GLCs are used that across three years in 2006 to 2008. Multiple regression analysis was used to estimate the relationship proposed in the hypotheses.

Autorentext

Masdiah Abdul Hamid, MA.(Acc), is a lecturer at the Department of Accounting, College of Business Management and Accounting, Universiti Tenaga Nasional, Muadzam Shah Campus, Pahang, Malaysia with research interest in auditing, corporate governance and Islamic accounting.