Do Corporate Governance Structures Influence the Audit Process?

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Table of Content

I.List of Table1
II.List of Figures1
III.List of Appendixes3
IV.Abstract4
V.Chapter 1 - Introduction5
A.Corporate Governance5
B.Problem Statement6
C.Research Objectives7
D.Research Questions7
E.Significant of Study7
VI.Chapter 2 – Literature Review8
A.Board of Director8
a.Board Size and Audit Fees8
b.Board Meeting and Audit Fees9
c.Role of Duality and Audit Fees10
d.Risk Management Committee and Audit Fees11
B.Family Ownership and Audit Fees12
C.Board Independent director and audit fees14
D.Institutional Shareholder and Audit Fee15
VII.Chapter 3 – Methodology18
A.Sample data18
B.Sources of data18
C.Description of data19
VIII.Chapter 4 - Result23
A.Board Size23
a.Vertical Analysis23
b.Horizontal analysis26
B.Board Meeting29
a.Vertical analysis29
b.Horizontal Analysis32
C.Role Duality35
a.Vertical analysis35
b.Horizontal analysis36
D.Family Ownership38
a.Vertical analysis38
E.Board independence39
a.Vertical analysis39
b.Horizontal Analysis42
F.Institutional shareholders45
a.Vertical analysis45
b.Horizontal analysis49
IX.Chapter 5 – Discussion and Conclusion52
A.Discussion:52
a.Board Size52
b.Board Meeting:52
c.Role Duality:53
d.Family Ownership:53
e.Board independence53
f.Institutional Investor:54
B.Conclusion:54

List of Table

Table 1: Table of measurement used in research19
Table 2: The data of financial statement from the Nestle Company from 2008 to 201020
Table 3: The data of financial statement from the Guinness Company from 2008 to 201020
Table 4: The data of financial statement from the Malaysia Airline System from 2008 to 201021
Table 5: The data of financial statement from the Sapura Resources Bhd from 2008 to 201021
Table 6: The data of financial statement from the Zhulian Bhd from 2008 to 201022
Table 7: The data of financial statement from the Sunway City Berhad from 2008 to 201022

List of Figures

Figure 1: Percentages audit fees of profit and board size of Nestle (M) Bhd.23
Figure 2: Percentages audit fees of profit and board size of Guinness Anchor Bhd.23
Figure 3: Percentages audit fees of profit and board size of Malaysian Airline System Bhd24
Figure 4: Percentages audit fees of profit and board size of Sapura Resources Bhd24
Figure 5: Percentages audit fees of profit and board size of Zhulian Berhad25
Figure 6: Percentages audit fees of profit and board size Sunway City Berhad25
Figure 7: Percentages audit fees of profit and percentages board independence of all 6 companies in year 200826
Figure 8: Percentages audit fees of profit and percentages board independence of all 6 companies in year 200927
Figure 9: Percentages audit fees of profit and percentages board independence of all 6 companies in year 201028
Figure 10: Percentages audit fees of profit and board meeting of Nestle (M) Bhd.29
Figure 11: Percentages audit fees of profit and board meeting of Guinness Anchor Bhd.29
Figure 12: Percentages audit fees of profit and board meeting of Malaysian Airline System30
Figure 13: Percentages audit fees of profit and board meeting of Sapura Resources Bhd30
Figure 14: Percentages audit fees of profit and board meeting of Zhulian Bhd31
Figure 15: Percentages audit fees of profit and board meeting of Sunway City Bhd31
Figure 16: Percentages audit fees of profit and board meeting of all 6 companies in year 200832
Figure 17: Percentages audit fees of profit and board meeting of all 6 companies in year 200933
Figure 18: Percentages audit fees of profit and board meeting of all 6 companies in year 201034
Figure 19: Percentages audit fees of profit and number role of duality of Malaysian Airline System Bhd.35
Figure...
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