This paper examines the relation between audit committee characteristics, internal audit function characteristics and internal auditors' assessment of their contribution to financial statement audits. Using survey data from chief internal auditors of 76 Malaysian publicly-listed firms, we...

This study extends the literature on audit pricing by examining the relationship between ethnicity (bumiputra vs non-bumiputra), corporate governance attributes, and audit fees using data from 559 publicly-listed companies in Malaysia in 2005. Drawing from theories of ethnicity and political...

Purpose – This paper aims to report the findings of semi-structured interviews with management, external auditors and audit committee members in Malaysia concerning the role of the audit committee in resolving auditor-client disagreements. Design/methodology/approach – An exploratory case...