CEO power and audit fees: Evidence from Malaysia
| Autor: | Chwee Ming Tee |
|---|---|
| Rok vydání: | 2019 |
| Předmět: |
050208 finance
business.industry 05 social sciences ComputingMilieux_PERSONALCOMPUTING ComputingMilieux_LEGALASPECTSOFCOMPUTING Accounting 050201 accounting Audit Power (social and political) ComputingMilieux_MANAGEMENTOFCOMPUTINGANDINFORMATIONSYSTEMS Politics Incentive 0502 economics and business Emerging markets business General Economics Econometrics and Finance Chief executive officer |
| Zdroj: | International Journal of Auditing. 23:365-386 |
| ISSN: | 1099-1123 1090-6738 |
| DOI: | 10.1111/ijau.12166 |
| Popis: | This study examines the association between chief executive officer (CEO) power and audit fees, and whether this association is influenced by family ownership and political connections. The results show that CEO power is associated with lower audit fees, consistent with alignment incentive effect. However, this relationship is attenuated by political connections and family ownership. Whereas the overall findings suggest that audit fees are affected by CEO power, its association is largely influenced by key institutional settings in an emerging market setting. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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