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The structure of Malaysian audit market: From 2008 to 2010

The purpose of this study is to provide updated knowledge and detail on the structure of Malaysian audit market in the pre and post Audit Oversight Board (AOB) establishment.This study includes all Malaysian listed companies from 2008 to 2010.The examination of audit market structure was based on r...

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Main Authors: Mohamad Nor, Mohamad Naimi, Abidin, Shamharir
Format: Conference or Workshop Item
Language:English
Published: 2015
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/14346/1/Naimi.pdf
http://repo.uum.edu.my/14346/
http://caal-inteduorg.com/ibea3/index.php
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spelling my.uum.repo.143462016-04-17T00:14:04Z http://repo.uum.edu.my/14346/ The structure of Malaysian audit market: From 2008 to 2010 Mohamad Nor, Mohamad Naimi Abidin, Shamharir HF5601 Accounting The purpose of this study is to provide updated knowledge and detail on the structure of Malaysian audit market in the pre and post Audit Oversight Board (AOB) establishment.This study includes all Malaysian listed companies from 2008 to 2010.The examination of audit market structure was based on rate of audit fee per unit of size, audit market concentration and individual firm's market share. The results suggest Malaysia audit market can be described as tight oligopoly and there is slight changes in the market during the period 2008 - 2010. The noted changes ore reduction of oudit supplies and the increment of audit fee. The result suggest evidence of economic of scale enjoyed by big size companies.It is interesting to note that, while Big Four are now reducing the number of audit clients, they instead are focusing on larger clients. Focusing on big size companies possibly indicates a strategic move to avoid risky clients.Ernst & Young and PricewaterhouseCoopers are the most influential among Big Four firms, meanwhile Four firms, is enlarging its market share.This study contributes to the audit market literature addressing the strategy adopted by audit firm in low litlgation risk environment.The study also examines the market power of non-Big Four firms in a developing country which is rarely investigated. 2015-04-15 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/14346/1/Naimi.pdf Mohamad Nor, Mohamad Naimi and Abidin, Shamharir (2015) The structure of Malaysian audit market: From 2008 to 2010. In: 3rd IBEA International Conference on Business, Economics and Accounting, 15-17 April 2015, Ho Chi Minh City, Vietnam. http://caal-inteduorg.com/ibea3/index.php
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
Mohamad Nor, Mohamad Naimi
Abidin, Shamharir
The structure of Malaysian audit market: From 2008 to 2010
description The purpose of this study is to provide updated knowledge and detail on the structure of Malaysian audit market in the pre and post Audit Oversight Board (AOB) establishment.This study includes all Malaysian listed companies from 2008 to 2010.The examination of audit market structure was based on rate of audit fee per unit of size, audit market concentration and individual firm's market share. The results suggest Malaysia audit market can be described as tight oligopoly and there is slight changes in the market during the period 2008 - 2010. The noted changes ore reduction of oudit supplies and the increment of audit fee. The result suggest evidence of economic of scale enjoyed by big size companies.It is interesting to note that, while Big Four are now reducing the number of audit clients, they instead are focusing on larger clients. Focusing on big size companies possibly indicates a strategic move to avoid risky clients.Ernst & Young and PricewaterhouseCoopers are the most influential among Big Four firms, meanwhile Four firms, is enlarging its market share.This study contributes to the audit market literature addressing the strategy adopted by audit firm in low litlgation risk environment.The study also examines the market power of non-Big Four firms in a developing country which is rarely investigated.
format Conference or Workshop Item
author Mohamad Nor, Mohamad Naimi
Abidin, Shamharir
author_facet Mohamad Nor, Mohamad Naimi
Abidin, Shamharir
author_sort Mohamad Nor, Mohamad Naimi
title The structure of Malaysian audit market: From 2008 to 2010
title_short The structure of Malaysian audit market: From 2008 to 2010
title_full The structure of Malaysian audit market: From 2008 to 2010
title_fullStr The structure of Malaysian audit market: From 2008 to 2010
title_full_unstemmed The structure of Malaysian audit market: From 2008 to 2010
title_sort structure of malaysian audit market: from 2008 to 2010
publishDate 2015
url http://repo.uum.edu.my/14346/1/Naimi.pdf
http://repo.uum.edu.my/14346/
http://caal-inteduorg.com/ibea3/index.php
_version_ 1644281426321866752
score 13.211869

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