A Theoretical Framework on the Relationship between Network Governance and Audit Pricing in Malaysia

Arina Rus Zahira Rusli, Najihah Marha Yaacob and Mazliza Azuana Abdullah

Information Management and Business Review, 2025, vol. 17, issue 1, 184-194

Abstract: The appointment of senior civil officials (SCO) to boards of directors of publicly traded firms, which distinguishes Malaysia from other countries, has prompted questions regarding SCO's credibility as the board of directors. The study's goal is to investigate the impact of network governance as depicted by senior civil officials from the audit committee (SCOAC) on audit prices. The theoretical foundation is based on social network theory and network governance. Quantitative methods will be used with data from publicly traded companies' annual reports in Bursa Malaysia. The study's findings are likely to add to the existing literature on network governance, SCOAC, and audit pricing. Furthermore, the study's findings are expected to serve as a useful reference for regulatory authorities as they draft and evaluate related policies. This will be the first study to present empirical evidence on the relationship between SCOAC and audit pricing in Malaysian public listed companies.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:rnd:arimbr:v:17:y:2025:i:1:p:184-194

DOI: 10.22610/imbr.v17i1(I).4386

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