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Audit size and earnings value relevance in Malaysia

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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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: http://repo.uum.edu.my/id/eprint/19733

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