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Auditors' Response to Political Connections and Cronyism in Malaysia

Citations

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Cited by:

  1. Costa, Mabel D. & Habib, Ahsan, 2023. "Local creative culture and audit fees," The British Accounting Review, Elsevier, vol. 55(2).
  2. Bliss, Mark A. & Gul, Ferdinand A., 2012. "Political connection and leverage: Some Malaysian evidence," Journal of Banking & Finance, Elsevier, vol. 36(8), pages 2344-2350.
  3. Iman Harymawan & Brian Lam & Mohammad Nasih & Rumayya Rumayya, 2019. "Political Connections and Stock Price Crash Risk: Empirical Evidence from the Fall of Suharto," IJFS, MDPI, vol. 7(3), pages 1-16, September.
  4. Fan‐Hua Kung & Kieran James & Chia‐Ling Cheng, 2011. "Overseas listing and accounting conservatism: evidence from Chinese H‐share companies," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 19(3), pages 266-278, September.
  5. Dong, Bei & Nash, Jonathan & Xu, Le, 2022. "Indirect effects of regulatory change: Evidence from the acceleration of the 10-K filing deadline," Advances in accounting, Elsevier, vol. 56(C).
  6. Guedhami, Omrane & Pittman, Jeffrey A. & Saffar, Walid, 2009. "Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners," Journal of Accounting and Economics, Elsevier, vol. 48(2-3), pages 151-171, December.
  7. Khaw, Karren Lee-Hwei & Zainudin, Rozaimah & Rashid, Rasidah Mohd, 2019. "Cost of debt financing: Does political connection matter?," Emerging Markets Review, Elsevier, vol. 41(C).
  8. Chen, Jean J. & Cheng, Xinsheng & Gong, Stephen X. & Tan, Youchao, 2014. "Do higher value firms voluntarily disclose more information? Evidence from China," The British Accounting Review, Elsevier, vol. 46(1), pages 18-32.
  9. Hsin-Yi Chi & Tzu-Ching Weng & Guang-Zheng Chen & Shu-Ping Chen, 2019. "Do Political Connections Affect the Conservative Financial Reporting of Family Firms?," Sustainability, MDPI, vol. 11(20), pages 1-20, October.
  10. Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018. "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 37-51.
  11. Joni, Joni & Ahmed, Kamran & Hamilton, Jane, 2020. "Politically connected boards, family and business group affiliations, and cost of capital: Evidence from Indonesia," The British Accounting Review, Elsevier, vol. 52(3).
  12. Wong, Wai-Yan & Hooy, Chee-Wooi, 2018. "Do types of political connection affect firm performance differently?," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 297-317.
  13. Gul, Ferdinand A. & Munir, Sa'adiah & Zhang, Liang, 2016. "Ethnicity, politics and firm performance: Evidence from Malaysia," Pacific-Basin Finance Journal, Elsevier, vol. 40(PA), pages 115-129.
  14. Bliss, Mark A. & Gul, Ferdinand A. & Majid, Abdul, 2011. "Do political connections affect the role of independent audit committees and CEO Duality? Some evidence from Malaysian audit pricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 7(2), pages 82-98.
  15. Abdul Wahab, Effiezal Aswadi & Gist, Willie E. & Nik Abdul Majid, Wan Zurina, 2014. "Characteristics of non-audit services and financial restatements in Malaysia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(3), pages 225-247.
  16. Liedong, Tahiru Azaaviele & Aghanya, Daniel & Jimenez, Alfredo & Rajwani, Tazeeb, 2023. "Corporate political activity and bribery in Africa: Do internet penetration and foreign ownership matter?," Journal of Business Research, Elsevier, vol. 154(C).
  17. Muhammad Nurul Houqe, 2017. "IFRS Adoption and Audit Fees-Evidence from New Zealand," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 16(1), pages 75-100, June.
  18. Chwee Ming Tee & Puspavathy Rassiah, 2020. "Ethnic board diversity, earnings quality and institutional investors: evidence from Malaysian corporate boards," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4257-4290, December.
  19. Muttakin, Mohammad Badrul & Monem, Reza M. & Khan, Arifur & Subramaniam, Nava, 2015. "Family firms, firm performance and political connections: Evidence from Bangladesh," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 215-230.
  20. Bliss, Mark A. & Gul, Ferdinand A., 2012. "Political connection and cost of debt: Some Malaysian evidence," Journal of Banking & Finance, Elsevier, vol. 36(5), pages 1520-1527.
  21. Johl, Shireenjit & Subramaniam, Nava & Mat Zain, Mazlina, 2012. "Audit Committee and CEO Ethnicity and Audit fees: Some Malaysian evidence," The International Journal of Accounting, Elsevier, vol. 47(3), pages 302-332.
  22. Ines Maraghni & Mehdi Nekhili, 2017. "Audit committee characteristics and audit fees: Evidence from France [Caractéristiques du comité d’audit et honoraires d’audit : cas des entreprises françaises]," Post-Print hal-01907594, HAL.
  23. Yik-Pui Low, Steven & Foo, Yee-Boon & Gul, Ferdinand A, 2023. "Corporate lobbying: Resource-seeking or rent-seeking? Evidence from audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 19(1).
  24. Santiago Kopoboru & Gloria Cuevas-Rodríguez & Leticia Pérez-Calero, 2020. "Boards that Make a Difference in Firm’s Acquisitions: The Role of Interlocks and Former Politicians in Spain," Sustainability, MDPI, vol. 12(3), pages 1-19, January.
  25. Muniandy, Balachandran & Ali, Muhammad Jahangir, 2012. "Development of financial reporting environment in Malaysia," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 115-125.
  26. Tee, Chwee Ming & Lee, Mei Yee & Majid, Abdul, 2021. "Heterogeneous political connections and stock price crash risk: Evidence from Malaysia," Journal of Behavioral and Experimental Finance, Elsevier, vol. 31(C).
  27. Joseph D. Piotroski & T. J. Wong & Tianyu Zhang, 2015. "Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms," Journal of Accounting Research, Wiley Blackwell, vol. 53(2), pages 405-459, May.
  28. Donghui Wu & Qing Ye, 2020. "Public Attention and Auditor Behavior: The Case of Hurun Rich List in China," Journal of Accounting Research, Wiley Blackwell, vol. 58(3), pages 777-825, June.
  29. Blau, Benjamin M. & Brough, Tyler J. & Thomas, Diana W., 2013. "Corporate lobbying, political connections, and the bailout of banks," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 3007-3017.
  30. Woon Leong Lin, 2018. "Do Firm’s Organisational Slacks Influence the Relationship between Corporate Lobbying and Corporate Financial Performance? More Is Not Always Better," IJFS, MDPI, vol. 7(1), pages 1-23, December.
  31. Lim, Mable & How, Janice & Verhoeven, Peter, 2014. "Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 10(1), pages 32-45.
  32. Rustam, Sehrish & Rashid, Kashif & Zaman, Khalid, 2013. "The relationship between audit committees, compensation incentives and corporate audit fees in Pakistan," Economic Modelling, Elsevier, vol. 31(C), pages 697-716.
  33. Fung, Simon Y.K. & Gul, Ferdinand A. & Radhakrishnan, Suresh, 2015. "Corporate political connections and the 2008 Malaysian election," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 67-86.
  34. DeFond, Mark & Zhang, Jieying, 2014. "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 275-326.
  35. Zhifeng Yang, 2013. "Do Political Connections Add Value to Audit Firms? Evidence from IPO Audits in China," Contemporary Accounting Research, John Wiley & Sons, vol. 30(3), pages 891-921, September.
  36. Bona-Sánchez, Carolina & Pérez-Alemán, Jerónimo & Santana-Martín, Domingo Javier, 2019. "Earnings credibility in politically connected family firms," The British Accounting Review, Elsevier, vol. 51(3), pages 316-332.
  37. Philip Sinnadurai & Susela Devi, 2022. "Understanding Post-Privatisation Performance of Statutory Bodies Subject to Government Shareholding—A Suggested Theoretical Framework, for Malaysian Researchers," JRFM, MDPI, vol. 15(5), pages 1-15, May.
  38. Kim, Oksana, 2021. "The impact of economic sanctions on audit pricing," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).
  39. Tee, Chwee-Ming & Wong, Wai-Yan & Hooy, Chee-Wooi, 2022. "Government power and the value of political connections: Evidence from Covid-19 economic lockdowns," Finance Research Letters, Elsevier, vol. 47(PB).
  40. He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
  41. Tharindra Ranasinghe & Lin Yi & Ling Zhou, 2023. "Do auditors charge a client business risk premium? Evidence from audit fees and derivative hedging in the U.S. oil and gas industry," Review of Accounting Studies, Springer, vol. 28(2), pages 1107-1139, June.
  42. Choy, HiuLam & Gul, Ferdinand A. & Yao, Jun, 2011. "Does political economy reduce agency costs? Some evidence from dividend policies around the world," Journal of Empirical Finance, Elsevier, vol. 18(1), pages 16-35, January.
  43. Kusnadi, Yuanto & Srinidhi, Bin, 2020. "Cross-country differences in the effect of political connections on stock price informativeness," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(2).
  44. Majeed, Muhammad Ansar & Yan, Chao & Zhong, Huijie, 2022. "Do firms manipulate earnings after winning public-private partnership bids? Evidence from China," Emerging Markets Review, Elsevier, vol. 51(PB).
  45. June Cao & Chris Patel, 2020. "The role of the national institutional environment in IFRS convergence: a new approach," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3367-3406, December.
  46. Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed, 2013. "Do investment in and the sourcing arrangement of the internal audit function affect audit delay?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 19-32.
  47. Ferdinand A Gul & Arifur Khan & Karen Lai & Getie Dessalegn & Mohammad Badrul Muttakin, 2023. "Corporate political donations and audit fees: Some evidence from Australian audit pricing," Post-Print hal-04511816, HAL.
  48. Mohamed Khalil & Sandy Harianto & Yilmaz Guney, 2022. "Do political connections reduce earnings management?," Review of Quantitative Finance and Accounting, Springer, vol. 59(1), pages 273-310, July.
  49. Bowo Setiyono & Amine Tarazi, 2014. "Does the presence of institutional investors in family banks affect profitability and risk? Evidence from an emerging market," Working Papers hal-01077118, HAL.
  50. Chia, Yee-Ee & Lim, Kian-Ping & Goh, Kim-Leng, 2020. "Liquidity and firm value in an emerging market: Nonlinearity, political connections and corporate ownership," The North American Journal of Economics and Finance, Elsevier, vol. 52(C).
  51. Imen Fakhfakh & Anis Jarboui, 2022. "Earnings Management and Audit Report Lag: The Role of Audit Risk-Tunisian Evidence," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(1), pages 113-135, March.
  52. Chou, Julia & Zaiats, Nataliya & Zhang, Bohui, 2014. "Does auditor choice matter to foreign investors? Evidence from foreign mutual funds worldwide," Journal of Banking & Finance, Elsevier, vol. 46(C), pages 1-20.
  53. Kusnadi, Yuanto, 2019. "Political connections and the value of cash holdings," Finance Research Letters, Elsevier, vol. 30(C), pages 96-102.
  54. Hung, Chi-Hsiou D. & Jiang, Yuxiang & Liu, Frank Hong & Tu, Hong & Wang, Senyu, 2017. "Bank political connections and performance in China," Journal of Financial Stability, Elsevier, vol. 32(C), pages 57-69.
  55. Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Kieran James & Hasnah Haron, 2009. "Institutional investors, political connection and audit quality in Malaysia," Accounting Research Journal, Emerald Group Publishing Limited, vol. 22(2), pages 167-195, September.
  56. Chwee Ming Tee & Angelina Seow Voon Yee & Aik Lee Chong, 2018. "Institutional Investors’ Monitoring and Stock Price Crash Risk: Evidence from Politically Connected Firms," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 21(04), pages 1-35, December.
  57. Ding, Shujun & Jia, Chunxin & Wu, Zhenyu & Zhang, Xiaoqing, 2014. "Executive political connections and firm performance: Comparative evidence from privately-controlled and state-owned enterprises," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 153-167.
  58. Philip Sinnadurai & Ravichandran Subramaniam & Susela Devi & Kyungyoung Ko, 2021. "Government Subsidisation and Shareholder Wealth Impact: Evidence from Malaysia," JRFM, MDPI, vol. 14(9), pages 1-24, August.
  59. Tee, Chwee Ming, 2018. "Political connections and the cost of debt: Re-examining the evidence from Malaysia," Journal of Multinational Financial Management, Elsevier, vol. 46(C), pages 51-62.
  60. Habib, Ahsan & Muhammadi, Abdul Haris & Jiang, Haiyan, 2017. "Political connections, related party transactions, and auditor choice: Evidence from Indonesia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 1-19.
  61. Srinidhi, Bin & Lim, Chee Yeow & Hossain, Mahmud, 2009. "Effects of country-level legal, extra-legal and political institutions on auditing: A cross-country analysis of the auditor specialization premium," Journal of Contemporary Accounting and Economics, Elsevier, vol. 5(1), pages 34-46.
  62. Bliss, Mark A. & Goodwin, John A. & Gul, Ferdinand A. & Wong, Anson, 2018. "The association between cost of debt and Hong Kong politically connected firms," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 321-334.
  63. How, Janice & Verhoeven, Peter & Abdul Wahab, Effiezal Aswadi, 2014. "Institutional investors, political connections and analyst following in Malaysia," Economic Modelling, Elsevier, vol. 43(C), pages 158-167.
  64. Wai-Ching Poon & Angeline Yap & Teck-Heang Lee, 2013. "The Outcome of Politically Connected Boards on Commercial Bank Performance in Malaysia," Modern Applied Science, Canadian Center of Science and Education, vol. 7(1), pages 1-35, January.
  65. Effiezal Aswadi Abdul Wahab & Mazlina Mat Zain & Kieran James, 2011. "Political connections, corporate governance and audit fees in Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(5), pages 393-418, May.
  66. Wen, Fenghua & Chen, Meng & Zhang, Yun & Miao, Xiao, 2023. "Oil price uncertainty and audit fees: Evidence from the energy industry," Energy Economics, Elsevier, vol. 125(C).
  67. Xianjie He & Jeffrey Pittman & Oliver Rui, 2016. "Reputational Implications for Partners After a Major Audit Failure: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 703-722, November.
  68. Phan, Dinh Hoang Bach & Tee, Chwee Ming & Tran, Vuong Thao, 2020. "Do different types of political connections affect corporate investments? Evidence from Malaysia," Emerging Markets Review, Elsevier, vol. 42(C).
  69. Ole‐Kristian Hope & Heng Yue & Qinlin Zhong, 2020. "China's Anti‐Corruption Campaign and Financial Reporting Quality†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(2), pages 1015-1043, June.
  70. Madah Marzuki, Marziana & Abdul Wahab, Effiezal Aswadi, 2016. "Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(3), pages 191-209.
  71. Knechel, W. Robert & Park, Hyun Jong, 2022. "Audit firm political connections and PCAOB inspection reports," Accounting, Organizations and Society, Elsevier, vol. 100(C).
  72. Kasipillai, Jeyapalan & Mahenthiran, Sakthi, 2013. "Deferred taxes, earnings management, and corporate governance: Malaysian evidence," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 1-18.
  73. Marziana Madah Marzuki, 2022. "Audit Committee Diversity, Analysts’ Forecast Accuracy and Earnings Management: Evidence from Malaysia," JRFM, MDPI, vol. 15(4), pages 1-27, April.
  74. Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2014. "Effects of international institutional factors on earnings quality of banks," Journal of Banking & Finance, Elsevier, vol. 39(C), pages 87-106.
  75. Tee, Chwee Ming & Pak, Mei Sen & Lee, Mei Yee & Majid, Abdul, 2021. "CEO generational differences, risk taking and political connections: Evidence from Malaysian firms," Journal of Behavioral and Experimental Finance, Elsevier, vol. 31(C).
  76. Abdul Wahab, Effiezal Aswadi & How, Janice & Park, Jason & Verhoeven, Peter, 2018. "Political patronage and analysts’ forecast precision," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 307-320.
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