Conference Paper Archives

Conference Paper

18 03, 2022

Audit Committee Characteristics, Board Diversity, and Fraudulent Financial Reporting in Malaysia
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Audit Committee Characteristics, Board Diversity, and Fraudulent Financial Reporting in Malaysia

Conference Paper, Research

Audit Committee Characteristics, Board Diversity, and Fraudulent Financial Reporting in Malaysia

By saddam|2022-03-31T04:08:11+07:00March 18th, 2022|Conference Paper, Research|0 Comments

Abstract We investigate the relationship between audit committee characteristics, board diversity, and the propensity of committing fraud among Malaysian firms. Based on a matched-pair sample of 64 observations for the years 2002–2014, we find limited evidence to suggest that audit committee characteristics matters. However, we find a negative relationship between the percentage of female directors [...]

18 03, 2022

Are Independent Commissioners Able to Mitigate Higher Audit Fees in Politically Connected Firms? Evidence from Indonesia
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Are Independent Commissioners Able to Mitigate Higher Audit Fees in Politically Connected Firms? Evidence from Indonesia

Conference Paper, Journal Articles, Research

Are Independent Commissioners Able to Mitigate Higher Audit Fees in Politically Connected Firms? Evidence from Indonesia

By saddam|2022-03-31T04:08:21+07:00March 18th, 2022|Conference Paper, Journal Articles, Research|0 Comments

Abstract This study aims to examine the relationship of political connection and independent commissioners to audit fees charged by the auditor. Using both univariate and multivariate analysis on 961 firm-year observations from Indonesian listed, we find that political connection (independent commissioners) has positive (negative) relationship to audit fees. We also find that independent commissioners are [...]