Revaluation Effect of Auditor Switch in Malaysia and its Determinants

A body of accounting literature has grown on the phenomena of auditor switches mostly in developed countries from the research by academics, accounting professionals and industry experts because of its strategic implication for a firm value, credibility of financial reporting and the cost of moni...

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Main Author:	Aliahmed, Huson Joher
Format:	Thesis
Language:	English English
Published:	2000
Subjects:	Financial statements - Malaysia Auditing - Malaysia Accounting - Malaysia
Online Access:	http://psasir.upm.edu.my/id/eprint/9266/1/GSM_2000_7.pdf
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id	my-upm-ir.9266
record_format	uketd_dc
spelling	my-upm-ir.92662024-02-14T02:17:42Z Revaluation Effect of Auditor Switch in Malaysia and its Determinants 2000-05 Aliahmed, Huson Joher A body of accounting literature has grown on the phenomena of auditor switches mostly in developed countries from the research by academics, accounting professionals and industry experts because of its strategic implication for a firm value, credibility of financial reporting and the cost of monitoring management activities. Despite the growing concerns shown in the developed economies about the consequence of auditor switches, which are associated with substantial direct and indirect costs, little attempt appears to have been made in Malaysia to examine the possible reasons for changing auditors or to estimate the shareholders wealth implication. Thus, the objective of this study is to make a start in examining this very significant accounting activity in a fast developing Malaysian economy, perhaps, to serve as an example of more studies in emerging countries. The particular objectives are (a) to ascertain determinants of auditor switch in Malaysia, (b) to examine the hypothesised relationship between the changes in firms' characteristics and choice of quality differentiated audit firms and (c) to ascertain the share valuation effect of auditor switches in Malaysia. Audit firms are clearly ranked as belong to a higher and lower prestige category in this country, which enables, it is hoped, a search for the revaluation effect. Financial statements - Malaysia Auditing - Malaysia Accounting - Malaysia 2000-05 Thesis http://psasir.upm.edu.my/id/eprint/9266/ http://psasir.upm.edu.my/id/eprint/9266/1/GSM_2000_7.pdf text en public doctoral Universiti Putra Malaysia Financial statements - Malaysia Auditing - Malaysia Accounting - Malaysia Graduate School of Management Abdul Hamid, Mohamad Ali English
institution	Universiti Putra Malaysia
collection	PSAS Institutional Repository
language	English English
advisor	Abdul Hamid, Mohamad Ali
topic	Financial statements - Malaysia Auditing - Malaysia Accounting - Malaysia
spellingShingle	Financial statements - Malaysia Auditing - Malaysia Accounting - Malaysia Aliahmed, Huson Joher Revaluation Effect of Auditor Switch in Malaysia and its Determinants
description	A body of accounting literature has grown on the phenomena of auditor switches mostly in developed countries from the research by academics, accounting professionals and industry experts because of its strategic implication for a firm value, credibility of financial reporting and the cost of monitoring management activities. Despite the growing concerns shown in the developed economies about the consequence of auditor switches, which are associated with substantial direct and indirect costs, little attempt appears to have been made in Malaysia to examine the possible reasons for changing auditors or to estimate the shareholders wealth implication. Thus, the objective of this study is to make a start in examining this very significant accounting activity in a fast developing Malaysian economy, perhaps, to serve as an example of more studies in emerging countries. The particular objectives are (a) to ascertain determinants of auditor switch in Malaysia, (b) to examine the hypothesised relationship between the changes in firms' characteristics and choice of quality differentiated audit firms and (c) to ascertain the share valuation effect of auditor switches in Malaysia. Audit firms are clearly ranked as belong to a higher and lower prestige category in this country, which enables, it is hoped, a search for the revaluation effect.
format	Thesis
qualification_level	Doctorate
author	Aliahmed, Huson Joher
author_facet	Aliahmed, Huson Joher
author_sort	Aliahmed, Huson Joher
title	Revaluation Effect of Auditor Switch in Malaysia and its Determinants
title_short	Revaluation Effect of Auditor Switch in Malaysia and its Determinants
title_full	Revaluation Effect of Auditor Switch in Malaysia and its Determinants
title_fullStr	Revaluation Effect of Auditor Switch in Malaysia and its Determinants
title_full_unstemmed	Revaluation Effect of Auditor Switch in Malaysia and its Determinants
title_sort	revaluation effect of auditor switch in malaysia and its determinants
granting_institution	Universiti Putra Malaysia
granting_department	Graduate School of Management
publishDate	2000
url	http://psasir.upm.edu.my/id/eprint/9266/1/GSM_2000_7.pdf
_version_	1794018811002748928

Revaluation Effect of Auditor Switch in Malaysia and its Determinants

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