Audit size and earnings value relevance in Malaysia
We examine the difference in audit quality between Big 4 audit firms and non-Big 4 audit firms, whereby we us earnings value relevance as a proxy for audit quality. Our sample is non-financial firms listed on Bursa Malaysia. Based on 4, 127 firm-year observations over the period 2003-2012, we find t...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
International Information Institute
2016
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/19733/1/I%2019%207%28A%29%202016%202655%202659.pdf |