While the global auditing services market is presently dominated by a group of four auditing firms (Big Four) namely Deloitte, Ernst & Young (EY), KPMG and PricewaterhouseCoopers (PwC), the auditing profession in Malaysia offers several exceptions in the audit of public-listed companies (PLCs)....

This study examines whether political connection to firms affects the association between audit committee independence and demand for higher quality audits. In line with Carcello et al. (2002), our findings show that there is a positive association between audit committee independence and audit...