{"id":"https://openalex.org/W12236134","doi":null,"title":"AUDIT FEES IN MALAYSIA: DOES CORPORATE GOVERNANCE MATTER?","display_name":"AUDIT FEES IN MALAYSIA: DOES CORPORATE GOVERNANCE MATTER?","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W12236134","mag":"12236134"},"language":"en","primary_location":{"id":"pmh:oai:eprints.usq.edu.au:20002","doi":null,"is_oa":false,"landing_page_url":"http://eprints.usq.edu.au/20002/2/Wahab__Zain_James_AAMJAF_2011_PV.pdf","pdf_url":"http://eprints.usq.edu.au/20002/2/Wahab__Zain_James_AAMJAF_2011_PV.pdf","source":{"id":"https://openalex.org/S4306400692","display_name":"University of Southern Queensland ePrints (University of Southern Queensland)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I185523456","host_organization_name":"University of Southern Queensland","host_organization_lineage":["https://openalex.org/I185523456"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article (Commonwealth Reporting Category C)"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5062094187","display_name":"Effiezal Aswadi Abdul Wahab","orcid":"https://orcid.org/0000-0002-6945-0179","observed_orcids":["https://orcid.org/0000-0002-6945-0179"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Effiezal Aswadi Abdul Wahab","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6945-0179","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5103463401","display_name":"Mazlina Mat Zain","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Mazlina Mat Zain","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5075969817","display_name":"Kieran Edmond James","orcid":"https://orcid.org/0000-0002-6953-484X","observed_orcids":["https://orcid.org/0000-0002-6953-484X"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Kieran James","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.6149,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.91893161,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"7","issue":"1","first_page":"1","last_page":"27"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9672999978065491,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.028999999165534973,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.002899999963119626,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.996999979019165},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.996999979019165},{"id":"https://openalex.org/keywords/malaysian-code-on-corporate-governance","display_name":"Malaysian Code on Corporate Governance","score":0.9919999837875366},{"id":"https://openalex.org/keywords/malaysian-listed-firms","display_name":"Malaysian listed companies","score":0.4819999933242798},{"id":"https://openalex.org/keywords/political-connections","display_name":"political connections","score":0.8100000023841858},{"id":"https://openalex.org/keywords/audit-effort","display_name":"audit effort","score":0.6669999957084656},{"id":"https://openalex.org/keywords/inherent-risk","display_name":"inherent risk","score":0.8050000071525574},{"id":"https://openalex.org/keywords/control-risk","display_name":"control risk","score":0.40799999237060547}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.8548892736434937},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7298891544342041},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7174658179283142},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6602926254272461},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.48083409667015076},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.46625152230262756},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.4484814703464508},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2613270580768585},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22067373991012573},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.10553225874900818},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09340962767601013},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"pmh:oai:eprints.usq.edu.au:20002","doi":null,"is_oa":false,"landing_page_url":"http://eprints.usq.edu.au/20002/2/Wahab__Zain_James_AAMJAF_2011_PV.pdf","pdf_url":"http://eprints.usq.edu.au/20002/2/Wahab__Zain_James_AAMJAF_2011_PV.pdf","source":{"id":"https://openalex.org/S4306400692","display_name":"University of Southern Queensland ePrints (University of Southern Queensland)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I185523456","host_organization_name":"University of Southern Queensland","host_organization_lineage":["https://openalex.org/I185523456"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Article (Commonwealth Reporting Category C)"},{"id":"pmh:oai:RePEc:usm:journl:aamjaf00701_1-27","doi":null,"is_oa":false,"landing_page_url":"http://web.usm.my/journal/aamjaf/vol7-1-2011/7-1-1.pdf","pdf_url":"http://web.usm.my/journal/aamjaf/vol7-1-2011/7-1-1.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.453.7341","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.453.7341","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://eprints.usq.edu.au/20002/2/Wahab__Zain_James_AAMJAF_2011_PV.pdf","raw_type":"text"},{"id":"pmh:oai:espace.curtin.edu.au:20.500.11937/4012","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/20.500.11937/4012","pdf_url":null,"source":{"id":"https://openalex.org/S4306401790","display_name":"eSpace (Curtin University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I205640436","host_organization_name":"Curtin University","host_organization_lineage":["https://openalex.org/I205640436"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"mag:12236134","doi":null,"is_oa":false,"landing_page_url":"http://web.usm.my/journal/aamjaf/vol%207-1-2011/7-1-1.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764704972","display_name":"Asian Academy of Management Journal of Accounting and Finance","issn_l":"1823-4992","issn":["1823-4992","2180-4192"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","norway-1","poland-40","russia-white-list-3"],"host_organization":"https://openalex.org/P4310321805","host_organization_name":"University of Science Malaysia","host_organization_lineage":["https://openalex.org/P4310321805"],"host_organization_lineage_names":["University of Science Malaysia"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Asian Academy of Management Journal of Accounting and Finance","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.8472999930381775,"id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":47,"referenced_works":["https://openalex.org/W1013628219","https://openalex.org/W1529081024","https://openalex.org/W1549788403","https://openalex.org/W1556227513","https://openalex.org/W1600422221","https://openalex.org/W1608108933","https://openalex.org/W1971066784","https://openalex.org/W1979738372","https://openalex.org/W1986304424","https://openalex.org/W1987245422","https://openalex.org/W1994057409","https://openalex.org/W1996727720","https://openalex.org/W1999189692","https://openalex.org/W2013767904","https://openalex.org/W2022840860","https://openalex.org/W2026381873","https://openalex.org/W2034534950","https://openalex.org/W2038396412","https://openalex.org/W2040778128","https://openalex.org/W2046641398","https://openalex.org/W2049424415","https://openalex.org/W2057553634","https://openalex.org/W2060788960","https://openalex.org/W2063313351","https://openalex.org/W2067819835","https://openalex.org/W2069305653","https://openalex.org/W2073693810","https://openalex.org/W2081724247","https://openalex.org/W2085051428","https://openalex.org/W2091095098","https://openalex.org/W2095413418","https://openalex.org/W2096847969","https://openalex.org/W2101242833","https://openalex.org/W2134841287","https://openalex.org/W2147804931","https://openalex.org/W2148064970","https://openalex.org/W2153091174","https://openalex.org/W2734322320","https://openalex.org/W2744748893","https://openalex.org/W3122352666","https://openalex.org/W3122513589","https://openalex.org/W3122610520","https://openalex.org/W3124611672","https://openalex.org/W3124631106","https://openalex.org/W3125128521","https://openalex.org/W3126018468","https://openalex.org/W3126078696"],"related_works":["https://openalex.org/W2104214691","https://openalex.org/W2587943376","https://openalex.org/W2090808600","https://openalex.org/W1996976074","https://openalex.org/W7111401806","https://openalex.org/W2801563060","https://openalex.org/W2339192092","https://openalex.org/W50115996","https://openalex.org/W880014144","https://openalex.org/W2602075689"],"abstract_inverted_index":{"This":[0],"study":[1],"examines":[2],"the":[3,12,17,20,34,50,58],"relationship":[4,42,51],"between":[5,43],"corporate":[6,44],"governance":[7,45],"and":[8,15,40,46,63],"audit":[9,47,71],"fees":[10],"during":[11,33],"period":[13,36],"before":[14],"after":[16,54,79],"enactment":[18],"of":[19,23,30],"Malaysian":[21],"Code":[22],"Corporate":[24],"Governance":[25],"(MCCG).":[26],"Our":[27,75],"panel":[28],"analysis":[29],"379":[31],"firms":[32],"1999-2002":[35],"reveals":[37],"a":[38],"significant":[39],"positive":[41],"fees.":[48],"However,":[49],"becomes":[52],"weaker":[53],"2001,":[55],"suggesting":[56],"that":[57],"MCCG":[59],"reduced":[60,70],"firms'":[61],"control":[62,81],"inherent":[64],"risk,":[65],"thus":[66],"ultimately":[67],"contributing":[68],"to":[69,86],"effort":[72],"in":[73],"Malaysia.":[74],"findings":[76],"remain":[77],"viable":[78],"we":[80],"for":[82],"political":[83],"connections":[84],"unique":[85],"Malaysia's":[87],"capital":[88],"market.":[89]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":7},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}
