Citation
Dharmaraj, D. Joyce Christina and Muhammad Sori, Zulkarnain and Mohd Saat, Nur Ashikin
(2017)
Determinants of perceived auditor independence for Malaysian financially distressed companies.
Imperial Journal of Interdisciplinary Research, 3 (4).
pp. 611-618.
ISSN 2454-1362
Abstract
The determinants of perceived auditor independence were identified for financially distressed companies in Malaysia. These determinants included country-specific variables such as ethnicity – specifically, of the external auditor, directors, and majority shareholders - and political connection. A survey captured the perceptions of practitioners registered with the Malaysian Institute of Accountants and the data was factor analyzed. The focus on financially distressed companies and the inclusion of country-specific variables resulted in a different combination of determinants from existing auditor independence literature.
Download File
Official URL or Download Paper: http://www.imperialjournals.com/index.php/IJIR/art...
|
Additional Metadata
| Item Type: | Article |
|---|---|
| Divisions: | Faculty of Economics and Management Putra Business School |
| Publisher: | Imperial Publishing House |
| Keywords: | Auditor independence; Malaysia; Financially distressed companies |
| Depositing User: | Nurul Ainie Mokhtar |
| Date Deposited: | 22 May 2018 06:48 |
| Last Modified: | 22 May 2018 06:48 |
| URI: | http://psasir.upm.edu.my/id/eprint/61421 |
| Statistic Details: | View Download Statistic |
Actions (login required)
 |
View Item |