Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia

This study examines the effect of qualified opinions on auditor switching. lnvestigation was carned out on compantes listed on KLSE based on their annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss a...

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Main Authors: Takiah Mohd. Iskandar,, Syed Mohd. Ghazali Wafa Syed Adwam Wafa,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 1993
Online Access:http://journalarticle.ukm.my/7942/1/771-1474-1-SM.pdf
http://journalarticle.ukm.my/7942/
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spelling my-ukm.journal.79422016-12-14T06:45:42Z http://journalarticle.ukm.my/7942/ Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia Takiah Mohd. Iskandar, Syed Mohd. Ghazali Wafa Syed Adwam Wafa, This study examines the effect of qualified opinions on auditor switching. lnvestigation was carned out on compantes listed on KLSE based on their annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss and size of companies also did not have a relationship with auditor switches. A large proportion of the qualification were also found to be of a lesser degree of seventy. Penerbit Universiti Kebangsaan Malaysia 1993 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/7942/1/771-1474-1-SM.pdf Takiah Mohd. Iskandar, and Syed Mohd. Ghazali Wafa Syed Adwam Wafa, (1993) Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia. Jurnal Pengurusan, 12 . pp. 53-63. ISSN 0127-2713
institution Universiti Kebangsaan Malaysia
building Perpustakaan Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description This study examines the effect of qualified opinions on auditor switching. lnvestigation was carned out on compantes listed on KLSE based on their annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss and size of companies also did not have a relationship with auditor switches. A large proportion of the qualification were also found to be of a lesser degree of seventy.
format Article
author Takiah Mohd. Iskandar,
Syed Mohd. Ghazali Wafa Syed Adwam Wafa,
spellingShingle Takiah Mohd. Iskandar,
Syed Mohd. Ghazali Wafa Syed Adwam Wafa,
Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia
author_facet Takiah Mohd. Iskandar,
Syed Mohd. Ghazali Wafa Syed Adwam Wafa,
author_sort Takiah Mohd. Iskandar,
title Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia
title_short Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia
title_full Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia
title_fullStr Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia
title_full_unstemmed Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia
title_sort incidence qualified opinions and the effects on auditor switching: an empirical study in malaysia
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 1993
url http://journalarticle.ukm.my/7942/1/771-1474-1-SM.pdf
http://journalarticle.ukm.my/7942/
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score 13.222552