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An analysis of engagement risk differences in big four and non-big four firms


Mohamad Nor, Mohamad Naimi and Abidin, Shamharir (2016) An analysis of engagement risk differences in big four and non-big four firms. In: NIDA International Business Conference 2016, 12 March 2016, Bangkok, Thailand. (Unpublished)

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Abstract

Previous studies reveal that engagement risk, which consist of audit risk, auditor business risk and client business risk, has an important role in audit firms’ client acceptance decision.This study examines the engagement risk differences between auditee of Big Four and non-Big Four firms in Malaysia from 2008 to 2010. The results suggest that both of the firms have different types of engagement of risk characteristics.The differences are prevalent in the case of auditor business risk and client business risk.Auditor business risk is higher for large audit firms, and their client business risk is lower than non-Big Four firms.The differences of engagement risk characteristics of both types of the firms might be due to their business strategy adaptation.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Engagement risk, Audit market, Big Four, non-Big Four audit, Risk management.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Mohamad Naimi Mohamad Nor
Date Deposited: 27 Jun 2016 07:59
Last Modified: 27 Jun 2016 07:59
URI: http://repo.uum.edu.my/id/eprint/18268

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