The DOI matches its Crossref record; 37 of the 37 references it cites were found in a registry or an index.
Auditors' Response to Political Connections and Cronyism in Malaysia
Abstract
This paper extends the literature on the role of political economy in financial reporting and auditing by testing two hypotheses. The first hypothesis predicts that there will be a greater increase in audit effort and audit fees for Malaysian firms with political connections, as a result of the Asian financial crisis, than for non‐politically connected firms because these firms have a higher risk of financial misstatements. The second hypothesis predicts that the audit fees of politically connected firms will decline when capital controls are introduced by the government as a ploy to financially assist politically connected firms to rebound from the crisis, and thus reduces the risk of financial misstatements. The results show that there is a greater increase in audit fees for firms with political connections than for non‐politically connected firms as a result of the Asian financial crisis. However, there is a decline in audit fees for politically connected firms after the capital controls are implemented.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Institutions, Institutional Change and Economic Performance
North, D. C. (1990) · doi:10.1017/cbo9780511808678 · Cited by 32,691
A heteroskedasticity-consistent covariance matrix estimator and a direct test for heteroskedasticity
White, H. (1980) · Econometrica · doi:10.2307/1912934 · Cited by 25,861
Institutions, Institutional Change and Economic Performance
Munger, M. C., & North, D. C. (1991) · Southern Economic Journal · doi:10.2307/1060065 · Cited by 24,871
Performance matched discretionary accrual measures
Kothari, S. P., Leone, A. J., & Wasley, C. E. (2005) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2004.11.002 · Cited by 6,947
Auditor size and audit quality
DeAngelo, L. E. (1981) · Journal of Accounting and Economics · doi:10.1016/0165-4101(81)90002-1 · Cited by 5,813
Earnings management and investor protection: an international comparison
Leuz, C., Nanda, D., & Wysocki, P. D. (2003) · Journal of Financial Economics · doi:10.1016/s0304-405x(03)00121-1 · Cited by 5,381
Economic Backwardness in Historical Perspective.
Nove, A., & Gerschenkron, A. (1963) · Economica · doi:10.2307/2601558 · Cited by 4,183
Dictatorship, Democracy, and Development
Olson, M. (1993) · American Political Science Review · doi:10.2307/2938736 · Cited by 3,794
Shleifer, A., & Vishny, R. W. (1994) · The Quarterly Journal of Economics · doi:10.2307/2118354 · Cited by 3,336
The effect of international institutional factors on properties of accounting earnings
Ball, R., Kothari, S. P., & Robin, A. (2000) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(00)00012-4 · Cited by 3,187
Cited by
A review of archival auditing research
DeFond, M., & Zhang, J. (2014) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2014.09.002 · Cited by 3,188
Political Incentives to Suppress Negative Information: Evidence from Chinese Listed Firms
PIOTROSKI, J. D., WONG, T. J., & ZHANG, T. (2015) · Journal of Accounting Research · doi:10.1111/1475-679x.12071 · Cited by 709
Lobo, G. J., & Zhao, Y. (2013) · The Accounting Review · doi:10.2308/accr-50440 · Cited by 441
Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners
Guedhami, O., Pittman, J. A., & Saffar, W. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.08.003 · Cited by 286
The Effect of China's Weak Institutional Environment on the Quality of Big 4 Audits
Ke, B., Lennox, C. S., & Xin, Q. (2015) · The Accounting Review · doi:10.2308/accr-50943 · Cited by 253
Metadata
- Authors
- GUL, F. A.
- Venue
- Journal of Accounting Research
- Publisher
- Wiley
- Published
- 2006-10-24
- Volume
- 44
- Issue
- 5
- Pages
- 931-963
- ISSN
- 0021-8456 (ISSN-L)
- 1475-679X
- OpenAlex
- W2067819835
- Cited by
- 416
- References
- 37
- FWCI
- 16.72
- Type
- journal article
- Language
- en
- Open access
- closed
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Auditors' Response to Political Connections and Cronyism in Malaysia. https://app.cochat.ai/papers/10.1111/j.1475-679x.2006.00220.x
- The paper
- GUL, F. A. (2006). Auditors' Response to Political Connections and Cronyism in Malaysia. Journal of Accounting Research. https://doi.org/10.1111/j.1475-679x.2006.00220.x
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
