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 Malaysia for the period between 1996 and 2006. The paper collects the audit fees, auditor …

Malaysia. The board's characteristics considered are size, independence, expertise, gender diversity, and activity, as … variables affecting the integrated reporting quality in Malaysia has not been examined and is still unexplored. This paper aims … on integrated reporting. Furthermore, it is the first study that investigates such a relationship in Malaysia. …

This paper examines the relations between three board characteristics (independence, diligence, and expertise) and Big … characteristics examined. We find significant positive relations between audit fees and board independence, diligence, and expertise …