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THE IMPACT OF CORPORATE GOVERNANCE AND OWNERSHIP CONCENTRATION ON AUDIT QUALITY IN THREE ASIA PACIFIC STOCK MARKETS

This study investigates whether corporate governance and ownership concentration influence audit fee pricing, a proxy for audit quality. Using a sample of 296 publicly listed companies on three key Asia Pacific countries' capital markets for the fiscal year 2007, the study reveals strong country dif... Full description

Journal Title: The Asia Pacific journal of economics & business 2009, Vol.13 (2), p.58
Main Author: Rusmin Rusmin
Other Authors: Glennda Scully , Greg Tower , Ross Taplin
Format: Electronic Article Electronic Article
Language: English
Subjects:
Quelle: Alma/SFX Local Collection
Publisher: Perth: Asia Pacific Journal of Economics and Business
ID: ISSN: 1326-8481
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recordid: cdi_proquest_journals_89232345
title: THE IMPACT OF CORPORATE GOVERNANCE AND OWNERSHIP CONCENTRATION ON AUDIT QUALITY IN THREE ASIA PACIFIC STOCK MARKETS
format: Article
creator:
  • Rusmin Rusmin
  • Glennda Scully
  • Greg Tower
  • Ross Taplin
subjects:
  • Accounting
  • Auditing
  • Auditors
  • Audits
  • Boards of directors
  • Capital markets
  • Corporate governance
  • Economic reform
  • Financial reporting
  • International comparisons
  • Pricing policies
  • Professional fees
  • Public companies
  • Stock exchanges
  • Stockholders
  • Studies
ispartof: The Asia Pacific journal of economics & business, 2009, Vol.13 (2), p.58
description: This study investigates whether corporate governance and ownership concentration influence audit fee pricing, a proxy for audit quality. Using a sample of 296 publicly listed companies on three key Asia Pacific countries' capital markets for the fiscal year 2007, the study reveals strong country differences. Compared to the audit fees of Australian firms, Hong Kong companies' audit fees are significantly higher while those in Malaysia are significantly lower. Hong Kong companies are larger and have higher ownership control than Australian companies, both of which result in higher audit fees. Importantly, despite the advent of much stronger corporate governance regimes in each of these countries, no statistical linkage is found between board independence (measured as the percentage of independent directors) and the level of audit fees. [PUBLICATION ABSTRACT]
language: eng
source: Alma/SFX Local Collection
identifier: ISSN: 1326-8481
fulltext: fulltext
issn:
  • 1326-8481
url: Link


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descriptionThis study investigates whether corporate governance and ownership concentration influence audit fee pricing, a proxy for audit quality. Using a sample of 296 publicly listed companies on three key Asia Pacific countries' capital markets for the fiscal year 2007, the study reveals strong country differences. Compared to the audit fees of Australian firms, Hong Kong companies' audit fees are significantly higher while those in Malaysia are significantly lower. Hong Kong companies are larger and have higher ownership control than Australian companies, both of which result in higher audit fees. Importantly, despite the advent of much stronger corporate governance regimes in each of these countries, no statistical linkage is found between board independence (measured as the percentage of independent directors) and the level of audit fees. [PUBLICATION ABSTRACT]
identifierISSN: 1326-8481
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subjectAccounting ; Auditing ; Auditors ; Audits ; Boards of directors ; Capital markets ; Corporate governance ; Economic reform ; Financial reporting ; International comparisons ; Pricing policies ; Professional fees ; Public companies ; Stock exchanges ; Stockholders ; Studies
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descriptionThis study investigates whether corporate governance and ownership concentration influence audit fee pricing, a proxy for audit quality. Using a sample of 296 publicly listed companies on three key Asia Pacific countries' capital markets for the fiscal year 2007, the study reveals strong country differences. Compared to the audit fees of Australian firms, Hong Kong companies' audit fees are significantly higher while those in Malaysia are significantly lower. Hong Kong companies are larger and have higher ownership control than Australian companies, both of which result in higher audit fees. Importantly, despite the advent of much stronger corporate governance regimes in each of these countries, no statistical linkage is found between board independence (measured as the percentage of independent directors) and the level of audit fees. [PUBLICATION ABSTRACT]
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abstractThis study investigates whether corporate governance and ownership concentration influence audit fee pricing, a proxy for audit quality. Using a sample of 296 publicly listed companies on three key Asia Pacific countries' capital markets for the fiscal year 2007, the study reveals strong country differences. Compared to the audit fees of Australian firms, Hong Kong companies' audit fees are significantly higher while those in Malaysia are significantly lower. Hong Kong companies are larger and have higher ownership control than Australian companies, both of which result in higher audit fees. Importantly, despite the advent of much stronger corporate governance regimes in each of these countries, no statistical linkage is found between board independence (measured as the percentage of independent directors) and the level of audit fees. [PUBLICATION ABSTRACT]
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