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Audit firm tenure and auditor reporting quality: Evidence in Malaysia


Shafie, Rohami and Wan Hussin, Wan Nordin and Md Yusof, Mohd 'Atef and Md Hussain, Md Hairi (2009) Audit firm tenure and auditor reporting quality: Evidence in Malaysia. International Business Research, 2 (2). pp. 99-109. ISSN 1913-9004

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Abstract

The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia.This study employs well-established going concern model of logistic regression.Our findings show that audit firm tenure is positively significant relationship with auditor reporting quality.Future research should consider other importance variables that may affect the auditor reporting quality such as non-audit services, and audit partner tenure. However, in sum, this study is in line with the recent decision by the regulators not to regulate a mandatory audit firm rotation in Malaysia.This study provides a very importance implication and as a cornerstone to the regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence.

Item Type: Article
Uncontrolled Keywords: Audit firm tenure, auditor reporting quality, Malaysia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mr. Md Hairi Md Hussain
Date Deposited: 11 Mar 2014 01:21
Last Modified: 26 Apr 2016 00:05
URI: http://repo.uum.edu.my/id/eprint/10412

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