An empirical evidence of audit firm merger and audit pricing in Malaysia
The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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MCB UP Ltd
2007
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| Online Access: | https://repo.uum.edu.my/id/eprint/4407/1/An.pdf |
| _version_ | 1825740314099318784 |
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| author | Hariri, Hilwani Abdul Rahman, Norshimah Che Ahmad, Ayoib |
| author_facet | Hariri, Hilwani Abdul Rahman, Norshimah Che Ahmad, Ayoib |
| author_sort | Hariri, Hilwani |
| collection | UUM |
| description | The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger
and the price of audit service charged to their clients. The findings showed that there is no significant impact of the merger on audit pricing. The results provide richer understanding of the relationship between organizational
structure and pricing in a developing country. |
| first_indexed | 2024-07-04T05:24:59Z |
| format | Article |
| id | uum-4407 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:24:59Z |
| publishDate | 2007 |
| publisher | MCB UP Ltd |
| record_format | eprints |
| spelling | uum-44072017-06-14T00:44:50Z https://repo.uum.edu.my/id/eprint/4407/ An empirical evidence of audit firm merger and audit pricing in Malaysia Hariri, Hilwani Abdul Rahman, Norshimah Che Ahmad, Ayoib HF5601 Accounting The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and the price of audit service charged to their clients. The findings showed that there is no significant impact of the merger on audit pricing. The results provide richer understanding of the relationship between organizational structure and pricing in a developing country. MCB UP Ltd 2007 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/4407/1/An.pdf Hariri, Hilwani and Abdul Rahman, Norshimah and Che Ahmad, Ayoib (2007) An empirical evidence of audit firm merger and audit pricing in Malaysia. Journal of Financial Reporting and Accounting, 5 (1). pp. 1-19. ISSN 1985-2517 http://dx.doi.org/10.1108/19852510780001574 |
| spellingShingle | HF5601 Accounting Hariri, Hilwani Abdul Rahman, Norshimah Che Ahmad, Ayoib An empirical evidence of audit firm merger and audit pricing in Malaysia |
| title | An empirical evidence of audit firm merger and audit pricing in Malaysia |
| title_full | An empirical evidence of audit firm merger and audit pricing in Malaysia |
| title_fullStr | An empirical evidence of audit firm merger and audit pricing in Malaysia |
| title_full_unstemmed | An empirical evidence of audit firm merger and audit pricing in Malaysia |
| title_short | An empirical evidence of audit firm merger and audit pricing in Malaysia |
| title_sort | empirical evidence of audit firm merger and audit pricing in malaysia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/4407/1/An.pdf |
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