Audit Market Share And Auditors' Industry Specialisation: Effects Of Different Bases Of Measurement
Past studies have examined audit market concentration and auditors' industry specialisation within different countries including the US (Zeff & Fossum, 1967; Rhode, Whitsell & Kelsey, 1974; Schiff & Fried, 1976; Eichenseher & Danos, 1981; Danos & Eichenseher, 1982), Austra...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Asian Academy of Management (AAM)
2003
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| Subjects: | |
| Online Access: | http://eprints.usm.my/35608/1/AAMJ_8-1-1.pdf |
| _version_ | 1825833310907006976 |
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| author | Mohd. Iskandar, Takiah Aman, Aini |
| author_facet | Mohd. Iskandar, Takiah Aman, Aini |
| author_sort | Mohd. Iskandar, Takiah |
| collection | USM |
| description | Past studies have examined audit market concentration and auditors' industry specialisation within
different countries including the US (Zeff & Fossum, 1967; Rhode, Whitsell & Kelsey, 1974; Schiff
& Fried, 1976; Eichenseher & Danos, 1981; Danos & Eichenseher, 1982), Australia
(Craswell & Taylor, 1991; Craswell, Francis & Taylor, 1994), and Malaysia (Iskandar, Maelah &
Aman, 2000). These studies have employed different bases to measure audit market concentration
and auditors' industry specialisation. It is argued that, due to the different bases used to measure
audit market share, results of the studies may not be comparable. The differences in research
findings may be driven by the differences in the bases of measurement. Hence, the results do not
reflect the actual market distribution and industry expertise of the auditor. The objective of this
study is to provide evidence to support the argument that differences in research results are due to
differences in the methods used to measure audit market concentration and auditors' industry
specialisation. Results show that, based on Malaysian empirical data, audit market share and
industry specialisation vary significantly with different bases of measurement employed. |
| first_indexed | 2024-03-06T15:05:55Z |
| format | Article |
| id | usm.eprints-35608 |
| institution | Universiti Sains Malaysia |
| language | English |
| last_indexed | 2024-03-06T15:05:55Z |
| publishDate | 2003 |
| publisher | Asian Academy of Management (AAM) |
| record_format | dspace |
| spelling | usm.eprints-356082017-07-13T08:18:08Z http://eprints.usm.my/35608/ Audit Market Share And Auditors' Industry Specialisation: Effects Of Different Bases Of Measurement Mohd. Iskandar, Takiah Aman, Aini HD28-70 Management. Industrial Management Past studies have examined audit market concentration and auditors' industry specialisation within different countries including the US (Zeff & Fossum, 1967; Rhode, Whitsell & Kelsey, 1974; Schiff & Fried, 1976; Eichenseher & Danos, 1981; Danos & Eichenseher, 1982), Australia (Craswell & Taylor, 1991; Craswell, Francis & Taylor, 1994), and Malaysia (Iskandar, Maelah & Aman, 2000). These studies have employed different bases to measure audit market concentration and auditors' industry specialisation. It is argued that, due to the different bases used to measure audit market share, results of the studies may not be comparable. The differences in research findings may be driven by the differences in the bases of measurement. Hence, the results do not reflect the actual market distribution and industry expertise of the auditor. The objective of this study is to provide evidence to support the argument that differences in research results are due to differences in the methods used to measure audit market concentration and auditors' industry specialisation. Results show that, based on Malaysian empirical data, audit market share and industry specialisation vary significantly with different bases of measurement employed. Asian Academy of Management (AAM) 2003 Article PeerReviewed application/pdf en http://eprints.usm.my/35608/1/AAMJ_8-1-1.pdf Mohd. Iskandar, Takiah and Aman, Aini (2003) Audit Market Share And Auditors' Industry Specialisation: Effects Of Different Bases Of Measurement. Asian Academy of Management Journal (AAMJ), 8 (1). pp. 1-15. ISSN 1394-2603 http://web.usm.my/aamj/8-1-2003.html |
| spellingShingle | HD28-70 Management. Industrial Management Mohd. Iskandar, Takiah Aman, Aini Audit Market Share And Auditors' Industry Specialisation: Effects Of Different Bases Of Measurement |
| title | Audit Market Share And Auditors' Industry
Specialisation: Effects Of Different
Bases Of Measurement |
| title_full | Audit Market Share And Auditors' Industry
Specialisation: Effects Of Different
Bases Of Measurement |
| title_fullStr | Audit Market Share And Auditors' Industry
Specialisation: Effects Of Different
Bases Of Measurement |
| title_full_unstemmed | Audit Market Share And Auditors' Industry
Specialisation: Effects Of Different
Bases Of Measurement |
| title_short | Audit Market Share And Auditors' Industry
Specialisation: Effects Of Different
Bases Of Measurement |
| title_sort | audit market share and auditors industry specialisation effects of different bases of measurement |
| topic | HD28-70 Management. Industrial Management |
| url | http://eprints.usm.my/35608/1/AAMJ_8-1-1.pdf |
| work_keys_str_mv | AT mohdiskandartakiah auditmarketshareandauditorsindustryspecialisationeffectsofdifferentbasesofmeasurement AT amanaini auditmarketshareandauditorsindustryspecialisationeffectsofdifferentbasesofmeasurement |