Does Auditor Fees contributed to high quality of Audit Services? Further Evidence from Malaysia

Masdiah Abdul Hamid and Wan Mohammad Taufik Wan Abdullah

Quarterly Journal of Business Studies, 2015, vol. 1, issue 1, 36-44

Abstract: The purposes of this study are to examine the relationship between fees paid to auditors and audit quality. The study hypothesized that the higher audit fees paid therefore big audit firm will deliver a high audit quality to their audit clients. Using a sample of 125 Malaysian listed companies, this study employed multivariate regressions analysis to answer the proposed research question on discretionary accruals. The findings reveal that the audit fees are not related to audit quality. Evidence from this study might be a signal for legislative to the need for improving the competitiveness of the audit market and delivering a high quality of audit.

Keywords: Auditor Fees; Audit Quality; Malaysia. (search for similar items in EconPapers)
Date: 2015
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