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Audit specialisation in Malaysia

Md Ali, Azham and Sahdan, Mohd Hadafi and Harun Rasit, Mohd Hadzrami and Teck, Heang Lee (2008) Audit specialisation in Malaysia. International Journal of Business and Management, 3 (3). pp. 91-99. ISSN 1833-3850

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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. 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.

Item Type: Article
Uncontrolled Keywords: Auditor Industry Specialisation, Market Share, Big 5, Kuala Lumpur Stock Exchange
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 13 Dec 2010 06:13
Last Modified: 26 Apr 2016 04:21
URI: http://repo.uum.edu.my/id/eprint/1830

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