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Suicide prevention and audit.
Published 2005“…This article reviews the epidemiology, causal factors and prevention of suicide, and also briefly discusses the role of audit in this area.…”
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265
Tactile "capture" of audition.
Published 2002“…These results provide the first demonstration of the tactile capture of audition.…”
Journal article -
266
Auditing standards in Malaysia
Published 1982“…The audit profession in Malaysia today faces many problems; the most urgent of which is the apparent lack of professional standards by some auditors in the conduct of their audits.The problem is further aggravated by the lack of legal or professional sanction on the auditors in the face of massive audit failures. …”
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Audit specialisation in Malaysia
Published 2008“…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. …”
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270
Audit specialisation in Malaysia
Published 2006“…Recent events, especially with respect to the failure of Enron, have created an increased awareness regarding the importance of high quality audit.In general, prior research has used the Big 6/non-Big 6 dichotomy to differentiate audit quality (Palmrose, 1986).However, a second body of research suggests that industry specialisation represents an additional level of audit quality beyond the Big 6/non-Big 6 dichotomy.In this study, the focus is on trends in industry specialisation from 1999 to 2002 by applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation.Specifically, the market share approach assumes that by observing the relative market shares of the audit firm servicing a particular industry, one can deduce those which may be known as industry specialists (Zeff and Fossum, 1967; Rhode et al., 1974; Schiff and Fried, 1976; Dopuch and Simunic, 1980, 1982; Danos and Eichenseher, 1982; Craswell and Taylor, 1991; Craswell et al., 1995; Kwon, 1996; Beelde, 1997; and Hogan and Jeter, 1999).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.With regard to audit market share distribution across industries, over time and over a couple of clients’ characteristics (audit fees paid out and revenues earned), it is found that four of the Big 5 audit firms (minus Deloitte Touche) take a lion share.Based on all this, in the Malaysian context in regard to the listed companies segment, the audit market could be categorised as tight oligopoly.…”
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Monograph -
271
EDP audit & controls ' : a better realization of EDP audit & control in Malaysia/
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Implementation of quality assurance in preparation of audit reports among audit firms in Damansara /
Published 2011Subjects: “…Auditing…”
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Why and how audits must change : practical guidance to improve your audits /
Published c200Subjects: “…Auditing.…”
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Audit Partner Characteristics and Their Impacts on Audit Quality: Evidence from around the World
Published 2024-07-01Subjects: “…audit partner characteristics…”
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277
The Relationship between the Expenditures on Internal Audit Resources and the Expenditures on External Audit Services
Published 2003-12-01“…There are two readily identifiable areas of a business firm’s operations that require the use of professional auditing services. These areas parallel the organizational forms that the audit services take. …”
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278
The Overseas Experience of Audit Committee and Audit Fees: Empirical Evidence from China
Published 2021-01-01“…In this paper, we study the impact of the overseas experiences of the members of audit committee on audit fees. Our empirical analysis and results show that the audit committee overseas experience can significantly increase audit fees. …”
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279
The impact of the audit market saturation on the new audit firms success in the Republic of Serbia
Published 2014-01-01Subjects: “…audit market…”
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280
THE AUDIT AUTHORITY OF THE STATE AUDIT BOARD ON THE VILLAGE FINANCIAL MANAGEMENT IN SOLOK REGENCY
Published 2023-03-01Subjects: “…audit board…”
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Article