Johl, Shireenjit; Subramaniam, Nava; Mat Zain, Mazlina - In: The International Journal of Accounting 47 (2012) 3, pp. 302-332
This study extends the literature on audit pricing by examining the relationship between ethnicity (bumiputra vs non-bumiputra … fees and (1) the proportion of bumiputra members on audit committees, and (2) the presence of a bumiputra CEO. The results … support the hypothesis that firms with bumiputra CEOs incur higher audit fees, but we do not find an association for firms …