The paper examines the impact of auditor reputation (i.e. size of audit firm) on auditor independence. Questionnaires and interview survey were used to seek the perceptions of senior managers of Malaysian audit firms, banks and public listed companies. Consistent with the documented evidence, the Big Four firms were perceived to be superior compared to the non-Big Four firms in all aspects relating to independence from their clients. Respondents indicated that Big Four auditors are better able to resist management pressure in conflict situations, are more effective at detecting activities that will affect clients' company continuity, are more risk averse and thus more disinclined to be associated with public scandals and/or audit failures, ...
Corporate governance is essential for establishing an attractive investment climate characterised by...
This study examined whether the practice of ex-auditors’ employment with audit clients affects perce...
This study investigates if there is a positive association between takeover premiums and the bidder'...
The paper examines the impact of auditor reputation (i.e. size of audit firm) on auditor independenc...
The aim of this paper is to examine the impact of auditor reputation (i.e. size of audit firm) on au...
The paper examines the impact of auditor reputation (i.e. size of audit firm) on auditor independe...
Independence is the primary justification of the existence, and thus the hallmark of the auditing pr...
The auditor provides assurance that the financial statements are true and fair, and prepared accordi...
In this paper, we examine the relation between the Big 4 and Second-tier auditors with auditor indep...
With the public outcry over the corporate scandals across the world, such as Enron and WorldCom in...
Purpose – Auditor independence is fundamental to public confidence in financial reporting and the audi...
The aim of this paper is to examine the impact of competition in audit market and client importance ...
In the audit industry, the reputation of the different players is of paramount importance, as custom...
Audit independence refers to the ability of the external auditor to act with integrity and impartial...
In the audit industry, the reputation of the different players is of paramount importance, as custom...
Corporate governance is essential for establishing an attractive investment climate characterised by...
This study examined whether the practice of ex-auditors’ employment with audit clients affects perce...
This study investigates if there is a positive association between takeover premiums and the bidder'...
The paper examines the impact of auditor reputation (i.e. size of audit firm) on auditor independenc...
The aim of this paper is to examine the impact of auditor reputation (i.e. size of audit firm) on au...
The paper examines the impact of auditor reputation (i.e. size of audit firm) on auditor independe...
Independence is the primary justification of the existence, and thus the hallmark of the auditing pr...
The auditor provides assurance that the financial statements are true and fair, and prepared accordi...
In this paper, we examine the relation between the Big 4 and Second-tier auditors with auditor indep...
With the public outcry over the corporate scandals across the world, such as Enron and WorldCom in...
Purpose – Auditor independence is fundamental to public confidence in financial reporting and the audi...
The aim of this paper is to examine the impact of competition in audit market and client importance ...
In the audit industry, the reputation of the different players is of paramount importance, as custom...
Audit independence refers to the ability of the external auditor to act with integrity and impartial...
In the audit industry, the reputation of the different players is of paramount importance, as custom...
Corporate governance is essential for establishing an attractive investment climate characterised by...
This study examined whether the practice of ex-auditors’ employment with audit clients affects perce...
This study investigates if there is a positive association between takeover premiums and the bidder'...