Wahab, Effiezal Aswadi bn Abdul; Zain, Mazlina Mat - In: Managerial Auditing Journal 28 (2013), pp. 735-754
Purpose – The purpose of this study is to investigate whether fees discounting exists in Malaysia and whether such a practice impairs auditor independence. Design/methodology/approach – The paper employs a panel least regression of 3,003 firm-year observations of firms listed on Bursa...