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Audit firm tenure and auditor reporting quality: Evidence in Malaysia

The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia.This study employs well-established going concern model of logistic regression.Our findings show that audit firm tenure is positively significant relationship with auditor...

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Main Authors: Shafie, Rohami, Wan Hussin, Wan Nordin, Md Yusof, Mohd 'Atef, Md Hussain, Md Hairi
Format: Article
Language:English
Published: Canadian Center of Science and Education (CCSE) 2009
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/10412/1/Audit%20firm%20tenure%20and%20auditor%20reporting%20quality-Evidence%20in%20Malaysia.pdf
http://repo.uum.edu.my/10412/
http://ccsenet.org/journal/index.php/ibr/
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spelling my.uum.repo.104122016-04-26T00:05:34Z http://repo.uum.edu.my/10412/ Audit firm tenure and auditor reporting quality: Evidence in Malaysia Shafie, Rohami Wan Hussin, Wan Nordin Md Yusof, Mohd 'Atef Md Hussain, Md Hairi HF5601 Accounting The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia.This study employs well-established going concern model of logistic regression.Our findings show that audit firm tenure is positively significant relationship with auditor reporting quality.Future research should consider other importance variables that may affect the auditor reporting quality such as non-audit services, and audit partner tenure. However, in sum, this study is in line with the recent decision by the regulators not to regulate a mandatory audit firm rotation in Malaysia.This study provides a very importance implication and as a cornerstone to the regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence. Canadian Center of Science and Education (CCSE) 2009-04 Article PeerReviewed application/pdf en http://repo.uum.edu.my/10412/1/Audit%20firm%20tenure%20and%20auditor%20reporting%20quality-Evidence%20in%20Malaysia.pdf Shafie, Rohami and Wan Hussin, Wan Nordin and Md Yusof, Mohd 'Atef and Md Hussain, Md Hairi (2009) Audit firm tenure and auditor reporting quality: Evidence in Malaysia. International Business Research, 2 (2). pp. 99-109. ISSN 1913-9004 http://ccsenet.org/journal/index.php/ibr/
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Shafie, Rohami
Wan Hussin, Wan Nordin
Md Yusof, Mohd 'Atef
Md Hussain, Md Hairi
Audit firm tenure and auditor reporting quality: Evidence in Malaysia
description The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia.This study employs well-established going concern model of logistic regression.Our findings show that audit firm tenure is positively significant relationship with auditor reporting quality.Future research should consider other importance variables that may affect the auditor reporting quality such as non-audit services, and audit partner tenure. However, in sum, this study is in line with the recent decision by the regulators not to regulate a mandatory audit firm rotation in Malaysia.This study provides a very importance implication and as a cornerstone to the regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence.
format Article
author Shafie, Rohami
Wan Hussin, Wan Nordin
Md Yusof, Mohd 'Atef
Md Hussain, Md Hairi
author_facet Shafie, Rohami
Wan Hussin, Wan Nordin
Md Yusof, Mohd 'Atef
Md Hussain, Md Hairi
author_sort Shafie, Rohami
title Audit firm tenure and auditor reporting quality: Evidence in Malaysia
title_short Audit firm tenure and auditor reporting quality: Evidence in Malaysia
title_full Audit firm tenure and auditor reporting quality: Evidence in Malaysia
title_fullStr Audit firm tenure and auditor reporting quality: Evidence in Malaysia
title_full_unstemmed Audit firm tenure and auditor reporting quality: Evidence in Malaysia
title_sort audit firm tenure and auditor reporting quality: evidence in malaysia
publisher Canadian Center of Science and Education (CCSE)
publishDate 2009
url http://repo.uum.edu.my/10412/1/Audit%20firm%20tenure%20and%20auditor%20reporting%20quality-Evidence%20in%20Malaysia.pdf
http://repo.uum.edu.my/10412/
http://ccsenet.org/journal/index.php/ibr/
_version_ 1644280358593626112
score 13.211869

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