Prem Raj Joshi | Universiti Sains Malaysia (original) (raw)
Address: Kathmandu, Nepal
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UERJ - Universidade do Estado do Rio de Janeiro / Rio de Janeiro State University
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Papers by Prem Raj Joshi
International Journal of Auditing, 2000
This paper examines the audit fee structure in Bahrain for 38 companies listed on the Bahrain Sto... more This paper examines the audit fee structure in Bahrain for 38 companies listed on the Bahrain Stock Exchange (BSE). Data was collected from the BSE Directory and also from the listed companies. The study also provides data on the audit firms operating and listed with clients in Bahrain. Five variables, namely total assets (size), risk, complexity, timing of audit, and profitability were examined in relation to audit fees. A regression model was developed of the determinants of audit fees. The study strongly confirms that most of the previous research findings are also applicable to the Bahrain market, and that audit fees are significantly associated with the size, risk, profitability and complexity of the client operations. The model shows that 60 percent of the variation in audit fees is explained by the variation of these four factors. The importance of the non-audit services, and stability of audit fees, extent of market concentration, and audit services in the non-listed sector, are some subjects recommended for future research.
International Journal of Strategic Decision Sciences, 2014
This paper examines the determinants of audit fees in a sample of top 100 companies listed in Bur... more This paper examines the determinants of audit fees in a sample of top 100 companies listed in Bursa Stock Exchange in Malaysia; market capitalization of these companies is about 85% of the total market capitalization at the end of 2012. The authors collected data from the annual reports of the companies for the year 2012, and analyzed it using a multiple regression model. The authors report that firm size, profitability, and ownership structure are the main determinants of audit fees in Malaysia. Additionally, profitability shows a negative and significant relationship, which is also in line with findings of the most recent studies. The results also indicate that there is no Big 4 premium in audit fees in Malaysia; interestingly, the relationship though insignificant is negative. The adjusted R square is approximately 47% and there were no multicollinearity issues among the variables. The study makes an incremental contribution to the literature on audit fees in the Malaysian context.
Afro-Asian J. of Finance and Accounting, 2009
... Ashutosh Deshmukh Sam and Irene Black School of Business, Pennsylvania State University Eri... more ... Ashutosh Deshmukh Sam and Irene Black School of Business, Pennsylvania State University Erie, Erie, PA 16563, USA E-mail: avd1@psu.edu ... Ashutosh Deshmukh is a Professor of Accounting and MIS at the Pennsylvania State University Erie. ...
International Journal of Auditing, 2000
This paper examines the audit fee structure in Bahrain for 38 companies listed on the Bahrain Sto... more This paper examines the audit fee structure in Bahrain for 38 companies listed on the Bahrain Stock Exchange (BSE). Data was collected from the BSE Directory and also from the listed companies. The study also provides data on the audit firms operating and listed with clients in Bahrain. Five variables, namely total assets (size), risk, complexity, timing of audit, and profitability were examined in relation to audit fees. A regression model was developed of the determinants of audit fees. The study strongly confirms that most of the previous research findings are also applicable to the Bahrain market, and that audit fees are significantly associated with the size, risk, profitability and complexity of the client operations. The model shows that 60 percent of the variation in audit fees is explained by the variation of these four factors. The importance of the non-audit services, and stability of audit fees, extent of market concentration, and audit services in the non-listed sector, are some subjects recommended for future research.
International Journal of Strategic Decision Sciences, 2014
This paper examines the determinants of audit fees in a sample of top 100 companies listed in Bur... more This paper examines the determinants of audit fees in a sample of top 100 companies listed in Bursa Stock Exchange in Malaysia; market capitalization of these companies is about 85% of the total market capitalization at the end of 2012. The authors collected data from the annual reports of the companies for the year 2012, and analyzed it using a multiple regression model. The authors report that firm size, profitability, and ownership structure are the main determinants of audit fees in Malaysia. Additionally, profitability shows a negative and significant relationship, which is also in line with findings of the most recent studies. The results also indicate that there is no Big 4 premium in audit fees in Malaysia; interestingly, the relationship though insignificant is negative. The adjusted R square is approximately 47% and there were no multicollinearity issues among the variables. The study makes an incremental contribution to the literature on audit fees in the Malaysian context.
Afro-Asian J. of Finance and Accounting, 2009
... Ashutosh Deshmukh Sam and Irene Black School of Business, Pennsylvania State University Eri... more ... Ashutosh Deshmukh Sam and Irene Black School of Business, Pennsylvania State University Erie, Erie, PA 16563, USA E-mail: avd1@psu.edu ... Ashutosh Deshmukh is a Professor of Accounting and MIS at the Pennsylvania State University Erie. ...