{"id":"https://openalex.org/W2052124360","doi":"https://doi.org/10.4018/ijsds.2014100104","title":"Determinants of Audit Fees in Malaysia's Top 100 Listed Companies","display_name":"Determinants of Audit Fees in Malaysia's Top 100 Listed Companies","publication_year":2014,"publication_date":"2014-10-01","ids":{"openalex":"https://openalex.org/W2052124360","doi":"https://doi.org/10.4018/ijsds.2014100104","mag":"2052124360"},"language":"en","primary_location":{"id":"doi:10.4018/ijsds.2014100104","is_oa":false,"landing_page_url":"https://doi.org/10.4018/ijsds.2014100104","pdf_url":null,"source":{"id":"https://openalex.org/S11317544","display_name":"International Journal of Strategic Decision Sciences","issn_l":"1947-8569","issn":["1947-8569","1947-8577"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Strategic Decision Sciences","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"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/A5038892341","display_name":"Prem Lal Joshi","orcid":"https://orcid.org/0000-0001-6906-5687"},"institutions":[{"id":"https://openalex.org/I173029219","display_name":"Multimedia University","ror":"https://ror.org/04zrbnc33","country_code":"MY","type":"education","lineage":["https://openalex.org/I173029219"]}],"countries":["MY"],"is_corresponding":true,"raw_author_name":"Prem Lal Joshi","raw_affiliation_strings":["Multimedia University, Cyberjaya, Malaysia"],"affiliations":[{"raw_affiliation_string":"Multimedia University, Cyberjaya, Malaysia","institution_ids":["https://openalex.org/I173029219"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5000311015","display_name":"Ashutosh Deshmukh","orcid":"https://orcid.org/0000-0002-0614-9055"},"institutions":[{"id":"https://openalex.org/I130769515","display_name":"Pennsylvania State University","ror":"https://ror.org/04p491231","country_code":"US","type":"education","lineage":["https://openalex.org/I130769515"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Ashutosh Deshmukh","raw_affiliation_strings":["Sam and Irene Black School of Business, Pennsylvania State University, Erie, PA, USA"],"affiliations":[{"raw_affiliation_string":"Sam and Irene Black School of Business, Pennsylvania State University, Erie, PA, USA","institution_ids":["https://openalex.org/I130769515"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5077700114","display_name":"Nik Mohamad Zaki Nik Salleh","orcid":"https://orcid.org/0000-0002-5120-851X"},"institutions":[{"id":"https://openalex.org/I173029219","display_name":"Multimedia University","ror":"https://ror.org/04zrbnc33","country_code":"MY","type":"education","lineage":["https://openalex.org/I173029219"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nik Mohamad Zaki Nik Salleh","raw_affiliation_strings":["Multimedia University, Cyberjaya, Malaysia"],"affiliations":[{"raw_affiliation_string":"Multimedia University, Cyberjaya, Malaysia","institution_ids":["https://openalex.org/I173029219"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5043303872","display_name":"Nahariah Jaffar","orcid":"https://orcid.org/0000-0002-2072-0879"},"institutions":[{"id":"https://openalex.org/I173029219","display_name":"Multimedia University","ror":"https://ror.org/04zrbnc33","country_code":"MY","type":"education","lineage":["https://openalex.org/I173029219"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Nahariah Jaffar","raw_affiliation_strings":["Multimedia University, Cyberjaya, Malaysia"],"affiliations":[{"raw_affiliation_string":"Multimedia University, Cyberjaya, Malaysia","institution_ids":["https://openalex.org/I173029219"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5038892341"],"corresponding_institution_ids":["https://openalex.org/I173029219"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.21236112,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"4","first_page":"79","last_page":"98"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9994999766349792,"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":0.9994999766349792,"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/T10019","display_name":"Corporate Finance and Governance","score":0.9958999752998352,"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/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9923999905586243,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/profitability-index","display_name":"Profitability index","score":0.73581463098526},{"id":"https://openalex.org/keywords/stock-exchange","display_name":"Stock exchange","score":0.7215292453765869},{"id":"https://openalex.org/keywords/multicollinearity","display_name":"Multicollinearity","score":0.69782954454422},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6780944466590881},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.6554744839668274},{"id":"https://openalex.org/keywords/market-capitalization","display_name":"Market capitalization","score":0.6319538950920105},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.6062079668045044},{"id":"https://openalex.org/keywords/context","display_name":"Context (archaeology)","score":0.5123316049575806},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.49892687797546387},{"id":"https://openalex.org/keywords/regression-analysis","display_name":"Regression analysis","score":0.40903520584106445},{"id":"https://openalex.org/keywords/stock-market","display_name":"Stock market","score":0.27574753761291504},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.23427507281303406},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.13533517718315125},{"id":"https://openalex.org/keywords/geography","display_name":"Geography","score":0.09961497783660889}],"concepts":[{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.73581463098526},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.7215292453765869},{"id":"https://openalex.org/C189285262","wikidata":"https://www.wikidata.org/wiki/Q1332350","display_name":"Multicollinearity","level":3,"score":0.69782954454422},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6780944466590881},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6554744839668274},{"id":"https://openalex.org/C193445137","wikidata":"https://www.wikidata.org/wiki/Q471719","display_name":"Market capitalization","level":4,"score":0.6319538950920105},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6062079668045044},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5123316049575806},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.49892687797546387},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.40903520584106445},{"id":"https://openalex.org/C2780299701","wikidata":"https://www.wikidata.org/wiki/Q475000","display_name":"Stock market","level":3,"score":0.27574753761291504},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.23427507281303406},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.13533517718315125},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.09961497783660889},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4018/ijsds.2014100104","is_oa":false,"landing_page_url":"https://doi.org/10.4018/ijsds.2014100104","pdf_url":null,"source":{"id":"https://openalex.org/S11317544","display_name":"International Journal of Strategic Decision Sciences","issn_l":"1947-8569","issn":["1947-8569","1947-8577"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Strategic Decision Sciences","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:igg:jsds00:v:5:y:2014:i:4:p:79-98","is_oa":false,"landing_page_url":"http://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/ijsds.2014100104","pdf_url":null,"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,"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"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":55,"referenced_works":["https://openalex.org/W983199897","https://openalex.org/W1449379852","https://openalex.org/W1556227513","https://openalex.org/W1964348758","https://openalex.org/W1967529433","https://openalex.org/W1968108044","https://openalex.org/W1969177246","https://openalex.org/W1976769377","https://openalex.org/W1979738372","https://openalex.org/W1990317644","https://openalex.org/W1994057409","https://openalex.org/W2002475444","https://openalex.org/W2004518900","https://openalex.org/W2004616474","https://openalex.org/W2008229792","https://openalex.org/W2008739306","https://openalex.org/W2008761026","https://openalex.org/W2013389014","https://openalex.org/W2015335152","https://openalex.org/W2043863895","https://openalex.org/W2047181870","https://openalex.org/W2057553634","https://openalex.org/W2059214589","https://openalex.org/W2059581528","https://openalex.org/W2060788960","https://openalex.org/W2067416968","https://openalex.org/W2069791957","https://openalex.org/W2076602435","https://openalex.org/W2077300573","https://openalex.org/W2081724247","https://openalex.org/W2088037186","https://openalex.org/W2093135958","https://openalex.org/W2095216792","https://openalex.org/W2096389044","https://openalex.org/W2096862200","https://openalex.org/W2109553579","https://openalex.org/W2118346618","https://openalex.org/W2118414311","https://openalex.org/W2124653412","https://openalex.org/W2127124361","https://openalex.org/W2128239482","https://openalex.org/W2166459213","https://openalex.org/W2315439995","https://openalex.org/W2332879237","https://openalex.org/W2335670029","https://openalex.org/W3121894398","https://openalex.org/W3122859634","https://openalex.org/W3122988898","https://openalex.org/W3123446927","https://openalex.org/W3124273894","https://openalex.org/W3124424268","https://openalex.org/W3124481445","https://openalex.org/W3124786687","https://openalex.org/W3125128521","https://openalex.org/W3125199115"],"related_works":["https://openalex.org/W2268505974","https://openalex.org/W2387884177","https://openalex.org/W1127100678","https://openalex.org/W2907586934","https://openalex.org/W3188410990","https://openalex.org/W4380592025","https://openalex.org/W2002358553","https://openalex.org/W2595670812","https://openalex.org/W2992567511","https://openalex.org/W3111662331"],"abstract_inverted_index":{"This":[0],"paper":[1],"examines":[2],"the":[3,31,36,45,49,52,74,98,119,139,148,154],"determinants":[4,76],"of":[5,11,24,30,38,48,77,97],"audit":[6,78,114,151],"fees":[7,79,115,152],"in":[8,16,20,80,93,113,116,153],"a":[9,59,85],"sample":[10],"top":[12],"100":[13],"companies":[14,26,50],"listed":[15],"Bursa":[17],"Stock":[18],"Exchange":[19],"Malaysia;":[21,117],"market":[22,33],"capitalization":[23,34],"these":[25],"is":[27,91,108,123,129],"about":[28],"85%":[29],"total":[32],"at":[35],"end":[37],"2012.":[39],"The":[40,63,102,125,141],"authors":[41,64],"collected":[42],"data":[43],"from":[44],"annual":[46],"reports":[47],"for":[51],"year":[53],"2012,":[54],"and":[55,70,87,132],"analyzed":[56],"it":[57],"using":[58],"multiple":[60],"regression":[61],"model.":[62],"report":[65],"that":[66,106],"firm":[67],"size,":[68],"profitability,":[69],"ownership":[71],"structure":[72],"are":[73],"main":[75],"Malaysia.":[81],"Additionally,":[82],"profitability":[83],"shows":[84],"negative":[86],"significant":[88],"relationship,":[89],"which":[90],"also":[92,104],"line":[94],"with":[95],"findings":[96],"most":[99],"recent":[100],"studies.":[101],"results":[103],"indicate":[105],"there":[107,133],"no":[109,135],"Big":[110],"4":[111],"premium":[112],"interestingly,":[118],"relationship":[120],"though":[121],"insignificant":[122],"negative.":[124],"adjusted":[126],"R":[127],"square":[128],"approximately":[130],"47%":[131],"were":[134],"multicollinearity":[136],"issues":[137],"among":[138],"variables.":[140],"study":[142],"makes":[143],"an":[144],"incremental":[145],"contribution":[146],"to":[147],"literature":[149],"on":[150],"Malaysian":[155],"context.":[156]},"counts_by_year":[],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
