메뉴 건너뛰기




Volumn 44, Issue 5, 2006, Pages 931-963

Auditors' response to political connections and cronyism in Malaysia

Author keywords

[No Author keywords available]

Indexed keywords


EID: 33750381014     PISSN: 00218456     EISSN: 1475679X     Source Type: Journal    
DOI: 10.1111/j.1475-679X.2006.00220.x     Document Type: Article
Times cited : (277)

References (55)
  • 1
    • 0034340509 scopus 로고    scopus 로고
    • Country-specific factors related to financial reporting and the value relevance of accounting date
    • ALI, A., AND L. S. HUANG. "Country-Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Date." Journal of Accounting Research 38 (2002): 1-21.
    • (2002) Journal of Accounting Research , vol.38 , pp. 1-21
    • Ali, A.1    Huang, L.S.2
  • 3
    • 33750377595 scopus 로고    scopus 로고
    • In Kuala Lumpur: Malaysian stock likely to enjoy an election rally - Analysts see key index jump as high as 1000
    • June 23
    • APPELL, D. "IN KUALA LUMPUR: Malaysian Stock Likely to Enjoy an Election Rally - Analysts See Key Index Jump as High as 1000." Asian Wall Street Journal (June 23, 1999): 11.
    • (1999) Asian Wall Street Journal , pp. 11
    • Appell, D.1
  • 5
    • 0043076255 scopus 로고    scopus 로고
    • Do non-audit services compromise auditor independence? Further evidence
    • ASHBAUGH, H.; R. LAFOND; AND B. W. MAYHEW. "Do Non-Audit Services Compromise Auditor Independence? Further Evidence." The Accounting Review 78 (2003): 611-39.
    • (2003) The Accounting Review , vol.78 , pp. 611-639
    • Ashbaugh, H.1    Lafond, R.2    Mayhew, B.W.3
  • 6
    • 0042780791 scopus 로고    scopus 로고
    • The effect of international institutional factors on properties of accounting earnings
    • BALL, R.; S. P. KOTHARI; AND A. ROBIN. 'The Effect of International Institutional Factors on Properties of Accounting Earnings." Journal of Accounting and Economics 29 (2000): 1-52.
    • (2000) Journal of Accounting and Economics , vol.29 , pp. 1-52
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 7
    • 0041790655 scopus 로고    scopus 로고
    • Incentives versus standards: Properties of accounting income in four East Asian countries
    • BALL, R.; A. ROBIN; AND J. S. WU. "Incentives Versus Standards: Properties of Accounting Income in Four East Asian Countries." Journal of Accounting & Economics 36 (2003): 235-70.
    • (2003) Journal of Accounting & Economics , vol.36 , pp. 235-270
    • Ball, R.1    Robin, A.2    Wu, J.S.3
  • 8
    • 2442677674 scopus 로고    scopus 로고
    • Earnings manipulation risk, corporate governance risk, and auditors' planning and pricing decisions
    • BEDARD, J. C., AND K. M. JOHNSTONE. "Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions." The Accounting Review 79 (2004): 277-304.
    • (2004) The Accounting Review , vol.79 , pp. 277-304
    • Bedard, J.C.1    Johnstone, K.M.2
  • 9
    • 0039600849 scopus 로고    scopus 로고
    • What do we know about macroeconomics that fisher and wicksell did not?
    • BLANCHARD, O. "What Do We Know About Macroeconomics That Fisher and Wicksell Did Not?" Quarterly Journal of Economics 115 (2000): 1375-410.
    • (2000) Quarterly Journal of Economics , vol.115 , pp. 1375-1410
    • Blanchard, O.1
  • 11
    • 33746890902 scopus 로고    scopus 로고
    • Financial reporting incentives for conservative accounting: The influence of legal and political institutions
    • BUSHMAN, R., AND J. PIOTROSKI. "Financial Reporting Incentives for Conservative Accounting: The Influence of Legal and Political Institutions." Journal of Accounting & Economics 42 (2006): 107-48.
    • (2006) Journal of Accounting & Economics , vol.42 , pp. 107-148
    • Bushman, R.1    Piotroski, J.2
  • 13
    • 33750285005 scopus 로고    scopus 로고
    • Kuala Lumpur, Malaysia: Corporate Research Services Sdn. Bhd
    • CHEONG, S. Bumiputera Entrepreneurs in the KLSE. Kuala Lumpur, Malaysia: Corporate Research Services Sdn. Bhd, 1997.
    • (1997) Bumiputera Entrepreneurs in the KLSE
    • Cheong, S.1
  • 14
    • 21144466056 scopus 로고
    • Audit effort, audit fees, and the provision of non-audit services to audit clients
    • DAVIS, L. R.; D. N. RICCHUITE; AND G. TROMPETER. "Audit Effort, Audit Fees, and the Provision of Non-Audit Services to Audit Clients." The Accounting Review 68 (1993): 135-50.
    • (1993) The Accounting Review , vol.68 , pp. 135-150
    • Davis, L.R.1    Ricchuite, D.N.2    Trompeter, G.3
  • 17
    • 0041913514 scopus 로고
    • Additional factors in audit pricing - New evidence from Malaysia
    • EICHENSEHER, J. W. "Additional Factors in Audit Pricing - New Evidence From Malaysia." Accounting Business Review 2 (1995): 1-26.
    • (1995) Accounting Business Review , vol.2 , pp. 1-26
    • Eichenseher, J.W.1
  • 20
    • 0038400991 scopus 로고    scopus 로고
    • The effects of firm-wide and office-level industry expertise on audit pricing
    • FERGUSON, A.; J. FRANCIS; AND D. STOKES. "The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing." The Accounting Review 78 (2003): 429-48.
    • (2003) The Accounting Review , vol.78 , pp. 429-448
    • Ferguson, A.1    Francis, J.2    Stokes, D.3
  • 21
    • 33750300082 scopus 로고    scopus 로고
    • Power Tycoon: After making it big in Malaysia, the YTL group is looking at Africa and the rest of Asia business
    • July 11
    • FLETCHER M., AND K.C. POH. "POWER TYCOON: After Making It Big in Malaysia, the YTL Group Is Looking at Africa and the Rest of Asia Business." Asiaweek (July 11, 1997): 85-86.
    • (1997) Asiaweek , pp. 85-86
    • Fletcher, M.1    Poh, K.C.2
  • 22
    • 0000426492 scopus 로고
    • The effect of audit firm size on audit prices: A study of the Australian market
    • FRANCIS, J. 'The Effect of Audit Firm Size on Audit Prices: A Study of the Australian Market." Journal of Accounting & Economics 6 (1984): 133-51.
    • (1984) Journal of Accounting & Economics , vol.6 , pp. 133-151
    • Francis, J.1
  • 26
    • 33750343633 scopus 로고    scopus 로고
    • The perils of pro-malay policies
    • GOMEZ, E. T. 'The Perils of Pro-Malay Policies." Far Eastern Economic Review 168 (2005): 36-9.
    • (2005) Far Eastern Economic Review , vol.168 , pp. 36-39
    • Gomez, E.T.1
  • 28
    • 0002666428 scopus 로고    scopus 로고
    • Audit prices, product differentiation and economic equilibrium
    • GUL, F. A. "Audit Prices, Product Differentiation and Economic Equilibrium." Auditing: A Journal of Practice and Theory 18 (1999): 90-100.
    • (1999) Auditing: A Journal of Practice and Theory , vol.18 , pp. 90-100
    • Gul, F.A.1
  • 30
    • 0005766079 scopus 로고    scopus 로고
    • Accounting standards and the value relevance of financial statements: An international analysis
    • HUNG, M. "Accounting Standards and the Value Relevance of Financial Statements: An International Analysis." Journal of Accounting & Economics 30 (2001): 401-20.
    • (2001) Journal of Accounting & Economics , vol.30 , pp. 401-420
    • Hung, M.1
  • 32
    • 0037292733 scopus 로고    scopus 로고
    • Cronyism and capital controls: Evidence from Malaysia
    • JOHNSON, S., AND T. MITTON. "Cronyism and Capital Controls: Evidence from Malaysia." Journal of Financial Economics 67 (2003): 351-82.
    • (2003) Journal of Financial Economics , vol.67 , pp. 351-382
    • Johnson, S.1    Mitton, T.2
  • 33
    • 0035531884 scopus 로고    scopus 로고
    • Engagement planning, bid pricing, and client response in the market for initial attest engagements
    • JOHNSTONE, K. M., AND J. C. BEDARD. "Engagement Planning, Bid Pricing, and Client Response in the Market for Initial Attest Engagements." The Accounting Review 76 (2001): 199-220.
    • (2001) The Accounting Review , vol.76 , pp. 199-220
    • Johnstone, K.M.1    Bedard, J.C.2
  • 34
  • 38
    • 0042012826 scopus 로고    scopus 로고
    • Earnings management and investor protection: An international comparison
    • LEUZ, C.; D. NANDA; AND P. WYSOCKI. "Earnings Management and Investor Protection: An International Comparison." Journal of Financial Economics 69 (2003): 505-27.
    • (2003) Journal of Financial Economics , vol.69 , pp. 505-527
    • Leuz, C.1    Nanda, D.2    Wysocki, P.3
  • 40
    • 2442513130 scopus 로고    scopus 로고
    • Discussion of what determines corporate transparency
    • MILLER, G. S. "Discussion of What Determines Corporate Transparency." Journal of Accounting Research 42 (2004): 253-68.
    • (2004) Journal of Accounting Research , vol.42 , pp. 253-268
    • Miller, G.S.1
  • 42
    • 0003293001 scopus 로고    scopus 로고
    • Inherited wealth, corporate control and economic growth: The Canadian disease?
    • edited by R. Morck. Cambridge: NBER and the University of Chicago Press
    • MORCK, R.; D. STRANGELAND; AND B. YEUNG. "Inherited Wealth, Corporate Control and Economic Growth: The Canadian Disease?" in Concentrated Corporate Ownership, edited by R. Morck. Cambridge: NBER and the University of Chicago Press, 2000: 319-69.
    • (2000) Concentrated Corporate Ownership , pp. 319-369
    • Morck, R.1    Strangeland, D.2    Yeung, B.3
  • 46
    • 34248245593 scopus 로고
    • Dictatorship, democracy, and development
    • OLSON, M. "Dictatorship, Democracy, and Development." American Economic Review 87 (1993): 567-76.
    • (1993) American Economic Review , vol.87 , pp. 567-576
    • Olson, M.1
  • 47
    • 33645359365 scopus 로고    scopus 로고
    • Malaysia: Adjusting to deep integration with the world economy
    • edited by W. T. Woo, J. Sachs, and K. Schwab. Cambridge, MA: MIT Press
    • PERKINS, D. H., AND W. T. Woo. "Malaysia: Adjusting to Deep Integration with the World Economy," in The Asian Financial Crisis: Lessons for a Resilient Asia, edited by W. T. Woo, J. Sachs, and K. Schwab. Cambridge, MA: MIT Press, 2000: 227-55.
    • (2000) The Asian Financial Crisis: Lessons for a Resilient Asia , pp. 227-255
    • Perkins, D.H.1    Woo, W.T.2
  • 48
  • 52
    • 0001627064 scopus 로고
    • The effects of auditor change on audit fees: Tests of price cutting and price recovery
    • SIMON, D., AND J. FRANCIS. 'The Effects of Auditor Change on Audit Fees: Tests of Price Cutting and Price Recovery." The Accounting Review 63 (1988): 255-69.
    • (1988) The Accounting Review , vol.63 , pp. 255-269
    • Simon, D.1    Francis, J.2
  • 53
    • 0002868431 scopus 로고
    • The pricing of audit services: Theory and evidence
    • SIMUNIC, D. "The Pricing of Audit Services: Theory and Evidence." Journal of Accounting Research (1980): 161-90.
    • (1980) Journal of Accounting Research , pp. 161-190
    • Simunic, D.1
  • 55
    • 0000095552 scopus 로고
    • Heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
    • WHITE, H. A. "Heteroskedasticity-Consistent Covariance Matrix Estimator and a Direct Test for Heteroskedasticity." Econometrica (1980): 817-38.
    • (1980) Econometrica , pp. 817-838
    • White, H.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.