Abdul Manaf, Kamarul Bahrain and Amran, Noor Afza and Ishak, Rokiah (2016) Audit size and earnings value relevance in Malaysia. Information, 19 (7(A)). pp. 2655-2659. ISSN 1343-4500

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Abstract

We examine the difference in audit quality between Big 4 audit firms and non-Big 4 audit firms, whereby we us earnings value relevance as a proxy for audit quality. Our sample is non-financial firms listed on Bursa Malaysia. Based on 4, 127 firm-year observations over the period 2003-2012, we find that earnings of firms audited by Big 4 audit firms are more value relevant that earnings of firms audited by non-Big 4 audit firms.This is evidenced by higher regression coefficient on earnings and coefficient of determination, the adjusted R2, for firms audited by Big 4 audit firms. Our results indicate that audit is of higher quality for Big 4 audit firms.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Kamarul Bahrain Abdul Manaf
Date Deposited:	16 Nov 2016 06:11
Last Modified:	16 Nov 2016 06:11
URI:	https://repo.uum.edu.my/id/eprint/19733

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