The effect of audit alumni on audit fee

The aim of this research is to find the relationship between audit alumni and audit fee. I will focus on alumni gender and alumni ethnicity as to the best of my knowledge, there is still very limited numbers of researcher study on alumni gender and alumni ethnicity effect.Nowadays, the term of independence is no longer being applied in some of the company.As has been highlighted under MIA By-Laws (2007, p. 28), one of the factors that can reduce the level of independence is audit alumni or former partner which can create familiarity threats when there is a special relationship between audit alumni and external auditor.The main approach used in the present in this study is quantitative because the research questions aim mainly to find the relationships among the variables.The primary findings in this research is the effect of audit alumni in adjusting the level of audit fee but however there is a few limitation in preparing this paper especially during data collection whereby some of the company will not disclose the details of their audit fee information and even worst the company will be too secretive in disclosing the audit alumni background.My paper extends and contributes to prior literature in a number of ways in term of practice and theory.Firstly, in terms of practice. By conducting this research I will address the alumni effect on audit fee.The second contribution of this study derives from the theory development. In this research, Social Exchange Theory will explain the benefit maximization and cost minimization which explains the alumni effect on audit fees

Upsurge of Online Shopping in Malaysia during COVID-19 Pandemic

The aim of this study is to assess the factors, perceived usefulness (PU), perceived ease of use (PEOU), subjective norms (SN), perceived risk (PR) and situational influences (SI)) that influence the consumers’ behavioral intention to use online shopping during the Coronavirus time. This research has adopted the Technology Acceptance Model (TAM) as its theoretical base. This research is a quantitative research wherein data were collected through online questionnaire using convenience sampling method. A total of 203 valid samples were collected from Malaysian respondents from selected States. Then, single and multiple linear regression analysis were conducted to test the hypotheses. The results concluded that perceived usefulness, perceived ease of use and situational influences have significant influence on Malaysian consumers’ behavioral intention to adopt online shopping during pandemic times. However, subjective norms and perceived risk have showed an insignificant relationship with consumers’ behavioral intention. The findings have implications for Malaysian government and SME companies in Malaysia in promoting online business