Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh
The objective of this study is to examine the factors affecting auditor switching in the context of Public Listed Companies in Bursa Malaysia. Secondary data collection method approach is used to obtain the data sourced from Bursa Malaysia. The sample of this study consists of 7271 Malaysian Public...
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my-uitm-ir.829462023-09-15T03:14:05Z Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh 2015 Toh, Norazizah Public accounting. Auditing The objective of this study is to examine the factors affecting auditor switching in the context of Public Listed Companies in Bursa Malaysia. Secondary data collection method approach is used to obtain the data sourced from Bursa Malaysia. The sample of this study consists of 7271 Malaysian Public Listed Companies that represents eleven different industries for the period of 2000 to 2013. From the sample there were 645 companies that switch auditor during the period. This study defines auditor switching as dependent variable and four independent variables namely, financial risk, size of the audit firm, the percentage change in ROA, growth and also company size as control variable. From the logistic regression analysis, the results show that, all hypotheses are accepted except growth hypotheses. The results also showed that only company size have significant relationship with auditor switching. Keywords: Auditor switching, Financial risk, Size of Audit Firm, The percentage change in ROA, Growth 2015 Thesis https://ir.uitm.edu.my/id/eprint/82946/ https://ir.uitm.edu.my/id/eprint/82946/1/82946.pdf text en public masters Universiti Teknologi MARA, Sabah Faculty of Accountancy |
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Universiti Teknologi MARA |
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UiTM Institutional Repository |
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English |
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Public accounting Auditing |
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Public accounting Auditing Toh, Norazizah Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh |
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The objective of this study is to examine the factors affecting auditor switching in the context of Public Listed Companies in Bursa Malaysia. Secondary data collection method approach is used to obtain the data sourced from Bursa Malaysia. The sample of this study consists of 7271 Malaysian Public Listed Companies that represents eleven different industries for the period of 2000 to 2013. From the sample there were 645 companies that switch auditor during the period. This study defines auditor switching as dependent variable and four independent variables namely, financial risk, size of the audit firm, the percentage change in ROA, growth and also company size as control variable. From the logistic regression analysis, the results show that, all hypotheses are accepted except growth hypotheses. The results also showed that only company size have significant relationship with auditor switching.
Keywords: Auditor switching, Financial risk, Size of Audit Firm, The percentage change in ROA, Growth |
format |
Thesis |
qualification_level |
Master's degree |
author |
Toh, Norazizah |
author_facet |
Toh, Norazizah |
author_sort |
Toh, Norazizah |
title |
Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh |
title_short |
Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh |
title_full |
Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh |
title_fullStr |
Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh |
title_full_unstemmed |
Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh |
title_sort |
determinants of auditor switching : evidence from public listed companies in bursa malaysia / norazizah toh |
granting_institution |
Universiti Teknologi MARA, Sabah |
granting_department |
Faculty of Accountancy |
publishDate |
2015 |
url |
https://ir.uitm.edu.my/id/eprint/82946/1/82946.pdf |
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1783736360586182656 |