Merger and timeliness of audit report / Hilwani Hariri ... [et al.]

• Main Authors: Hariri, Hilwani, Abdul Rahman, Norshimah, Fauzee, Fairuz, Che Ahmad, Ayoib
• 格式: Article
• 语言: English
• 出版: Universiti Teknologi MARA, Perlis 2006
• 主题: Accounting. Bookkeeping; Public accounting. Auditing
• 在线阅读: http://ir.uitm.edu.my/id/eprint/11557/1/AJ_HILWANI%20HARIRI%20JI%2006%20%282%29.pdf; http://ir.uitm.edu.my/id/eprint/11557/

The audit profession underwent significant changes when two of its leading firms merged in 1998. The then Big 6 became Big 5 with the merger of PriceWaterhouse and Coopers and Lybrand to form PricewaterhouseCoopers. Some observers predicted that this merger would have implications of competition an...