Episodes in the Malaysian auditing saga
Purpose – The purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post-independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.Design/methodology/approach – Based on documentary analysis, the p...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Emerald Group Publishing Limited
2006
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/4403/1/E.pdf |
| _version_ | 1803624852567883776 |
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| author | Ali, Azham Haniffa, Roszaini Hudaib, Mohammad |
| author_facet | Ali, Azham Haniffa, Roszaini Hudaib, Mohammad |
| author_sort | Ali, Azham |
| collection | UUM |
| description | Purpose – The purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post-independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.Design/methodology/approach – Based on documentary analysis, the paper offers a historical account of the development of the auditing profession with reference to the dynamic changes in its political and socio-economic environment. Findings – The paper concludes that the function of auditing in Malaysian society responded to
political-economic pressures over time viz. changing from maintaining the economic policy to serve Western investors to accommodating ethnic relations, and to strengthening the bond between local and global corporate elites and the political leaders.Originality/value – Since, little is known of the professionalisation process in Malaysia, our
analysis of the structural conditions during the 40 years from the achievement of independence from the British in 1957 to just before the onset of the Asian Financial Crisis in 1997 and our assessment of their implications for auditing contributes to knowledge in this area. |
| first_indexed | 2024-07-04T05:24:58Z |
| format | Article |
| id | uum-4403 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:24:58Z |
| publishDate | 2006 |
| publisher | Emerald Group Publishing Limited |
| record_format | dspace |
| spelling | uum-44032012-02-22T13:27:26Z https://repo.uum.edu.my/id/eprint/4403/ Episodes in the Malaysian auditing saga Ali, Azham Haniffa, Roszaini Hudaib, Mohammad HF5601 Accounting Purpose – The purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post-independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.Design/methodology/approach – Based on documentary analysis, the paper offers a historical account of the development of the auditing profession with reference to the dynamic changes in its political and socio-economic environment. Findings – The paper concludes that the function of auditing in Malaysian society responded to political-economic pressures over time viz. changing from maintaining the economic policy to serve Western investors to accommodating ethnic relations, and to strengthening the bond between local and global corporate elites and the political leaders.Originality/value – Since, little is known of the professionalisation process in Malaysia, our analysis of the structural conditions during the 40 years from the achievement of independence from the British in 1957 to just before the onset of the Asian Financial Crisis in 1997 and our assessment of their implications for auditing contributes to knowledge in this area. Emerald Group Publishing Limited 2006 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/4403/1/E.pdf Ali, Azham and Haniffa, Roszaini and Hudaib, Mohammad (2006) Episodes in the Malaysian auditing saga. Managerial Auditing Journal, 21 (7). pp. 684-701. ISSN 0268-6902 http://dx.doi.org/10.1108/02686900610680495 doi:10.1108/02686900610680495 doi:10.1108/02686900610680495 |
| spellingShingle | HF5601 Accounting Ali, Azham Haniffa, Roszaini Hudaib, Mohammad Episodes in the Malaysian auditing saga |
| title | Episodes in the Malaysian auditing saga |
| title_full | Episodes in the Malaysian auditing saga |
| title_fullStr | Episodes in the Malaysian auditing saga |
| title_full_unstemmed | Episodes in the Malaysian auditing saga |
| title_short | Episodes in the Malaysian auditing saga |
| title_sort | episodes in the malaysian auditing saga |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/4403/1/E.pdf |
| work_keys_str_mv | AT aliazham episodesinthemalaysianauditingsaga AT haniffaroszaini episodesinthemalaysianauditingsaga AT hudaibmohammad episodesinthemalaysianauditingsaga |