Browse by Author "Dharmaraj, Joyce Christina"
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- PublicationDeterminants of perceived auditor independence for Malaysian financially distressed companiesDharmaraj, Joyce Christina; Mohd Saat, Nur Ashikin; Zulkarnain Muhamad Sori (Finlogy Publication, 2017)
The determinants of perceived auditor independence were identified for financially distressed companies in Malaysia. These determinants included country-specific variables such as ethnicity - specifically, of the external auditor, directors, and majority shareholders - and political connection. A survey captured the perceptions of practitioners registered with the Malaysian Institute of Accountants and the data was factor analyzed. The focus on financially distressed companies and the inclusion of country-specific variables resulted in a different combination of determinants from existing auditor independence literature.
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