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...

Purpose – The purpose of this paper is to examine whether political connections further impair auditor independence by investigating the relationship between non-audit fees and audit fees and as to whether political connections moderate such relationship. Design/methodology/approach – This...

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...