Audit specialisation in Malaysia
By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation, the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE – n...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Canadian Center of Science and Education
2008
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/1830/1/Azham_Md_Ali.pdf |
| _version_ | 1803624350977359872 |
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| author | Md Ali, Azham Sahdan, Mohd Hadafi Harun Rasit, Mohd Hadzrami Teck, Heang Lee |
| author_facet | Md Ali, Azham Sahdan, Mohd Hadafi Harun Rasit, Mohd Hadzrami Teck, Heang Lee |
| author_sort | Md Ali, Azham |
| collection | UUM |
| description | By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation,
the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE – now, Bursa Malaysia) and industry
specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the
number of clients) within a client specific industry, it is found that Ernst and Young specialising in construction and
plantation, KPMG in industrial products, PricewaterhouseCoopers in finance and Arthur Andersen in finance,plantation, technology and trading/services. |
| first_indexed | 2024-07-04T05:16:59Z |
| format | Article |
| id | uum-1830 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:16:59Z |
| publishDate | 2008 |
| publisher | Canadian Center of Science and Education |
| record_format | dspace |
| spelling | uum-18302016-04-26T04:21:00Z https://repo.uum.edu.my/id/eprint/1830/ Audit specialisation in Malaysia Md Ali, Azham Sahdan, Mohd Hadafi Harun Rasit, Mohd Hadzrami Teck, Heang Lee HF5601 Accounting By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation, the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE – now, Bursa Malaysia) and industry specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the number of clients) within a client specific industry, it is found that Ernst and Young specialising in construction and plantation, KPMG in industrial products, PricewaterhouseCoopers in finance and Arthur Andersen in finance,plantation, technology and trading/services. Canadian Center of Science and Education 2008-03 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/1830/1/Azham_Md_Ali.pdf Md Ali, Azham and Sahdan, Mohd Hadafi and Harun Rasit, Mohd Hadzrami and Teck, Heang Lee (2008) Audit specialisation in Malaysia. International Journal of Business and Management, 3 (3). pp. 91-99. ISSN 1833-3850 http://www.ccsenet.org/journal/index.php/ijbm/article/view/1634 |
| spellingShingle | HF5601 Accounting Md Ali, Azham Sahdan, Mohd Hadafi Harun Rasit, Mohd Hadzrami Teck, Heang Lee Audit specialisation in Malaysia |
| title | Audit specialisation in Malaysia |
| title_full | Audit specialisation in Malaysia |
| title_fullStr | Audit specialisation in Malaysia |
| title_full_unstemmed | Audit specialisation in Malaysia |
| title_short | Audit specialisation in Malaysia |
| title_sort | audit specialisation in malaysia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/1830/1/Azham_Md_Ali.pdf |
| work_keys_str_mv | AT mdaliazham auditspecialisationinmalaysia AT sahdanmohdhadafi auditspecialisationinmalaysia AT harunrasitmohdhadzrami auditspecialisationinmalaysia AT teckheanglee auditspecialisationinmalaysia |