Yatim, Puan; Kent, Pamela; Clarkson, Peter - In: Managerial Auditing Journal 21 (2006) 7, pp. 757-782
Purpose – The purpose of this study is to examine the association between external audit fees, and board and audit committee characteristics of 736 Malaysian listed firms. It is hypothesised that good corporate governance practices reduce auditors' risk assessments, resulting in lower audit...