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An empirical evidence of audit firm merger and audit pricing in Malaysia


Hariri, Hilwani and Abdul Rahman, Norshimah and Che Ahmad, Ayoib (2007) An empirical evidence of audit firm merger and audit pricing in Malaysia. Journal of Financial Reporting and Accounting, 5 (1). pp. 1-19. ISSN 1985-2517

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Abstract

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and the price of audit service charged to their clients. The findings showed that there is no significant impact of the merger on audit pricing. The results provide richer understanding of the relationship between organizational structure and pricing in a developing country.

Item Type: Article
Uncontrolled Keywords: Audit fee, Merger, Malaysia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Prof. Dr. Ayoib Che Ahmad
Date Deposited: 22 Feb 2012 13:43
Last Modified: 14 Jun 2017 00:44
URI: http://repo.uum.edu.my/id/eprint/4407

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