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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.<\/p>","DOI":"10.4018\/ijsds.2014100104","type":"journal-article","created":{"date-parts":[[2014,12,22]],"date-time":"2014-12-22T16:04:03Z","timestamp":1419264243000},"page":"79-98","source":"Crossref","is-referenced-by-count":0,"title":["Determinants of Audit Fees in Malaysia's Top 100 Listed Companies"],"prefix":"10.4018","volume":"5","author":[{"given":"Prem Lal","family":"Joshi","sequence":"first","affiliation":[{"name":"Multimedia University, Cyberjaya, Malaysia"}]},{"given":"Ashutosh","family":"Deshmukh","sequence":"additional","affiliation":[{"name":"Sam and Irene Black School of Business, Pennsylvania State University, Erie, PA, USA"}]},{"given":"Nik Mohamad Zaki Nik","family":"Salleh","sequence":"additional","affiliation":[{"name":"Multimedia University, Cyberjaya, Malaysia"}]},{"given":"Nahariah","family":"Jaffar","sequence":"additional","affiliation":[{"name":"Multimedia University, Cyberjaya, Malaysia"}]}],"member":"2432","reference":[{"key":"ijsds.2014100104-0","doi-asserted-by":"publisher","DOI":"10.1506\/8YP9-P27G-5NW5-DJKK"},{"key":"ijsds.2014100104-1","doi-asserted-by":"publisher","DOI":"10.1111\/j.1099-1123.2005.00236.x"},{"key":"ijsds.2014100104-2","unstructured":"Ali, C. 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