Determinants of perceived auditor independence for Malaysian financially distressed companies
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 s...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Imperial Publishing House
2017
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| Online Access: | http://psasir.upm.edu.my/id/eprint/61421/1/Determinants%20of%20perceived%20auditor%20independence%20for%20Malaysian%20financially%20distressed%20companies.pdf |
| Summary: | 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. |
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