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Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]

This study examined the impact of merger between Price Waterhouse and Coopers & Lybrand in 1998 on audit concentration in Malaysian audit market. The market share of publicly listed companies for audit firms before the merger (1997 and 1998) and post merger (1999, 2000 and 2001) for each of indu...

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Main Authors: Hariri, Hilwani, Che Ahmad, Ayoib, Abd. Rahman, Norshimah, Fauzee, Fairuz
Format: Article
Language:English
Published: Universiti Teknologi MARA, Perlis 2006
Subjects:
Auditing. Auditors
Auditing
Public accounting. Auditing
Online Access:http://ir.uitm.edu.my/id/eprint/11558/1/AJ_HILWANI%20HARIRI%20JI%2006.pdf
http://ir.uitm.edu.my/id/eprint/11558/
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id my.uitm.ir.11558
record_format eprints
spelling my.uitm.ir.115582016-08-05T03:22:11Z http://ir.uitm.edu.my/id/eprint/11558/ Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.] Hariri, Hilwani Che Ahmad, Ayoib Abd. Rahman, Norshimah Fauzee, Fairuz Auditing. Auditors Auditing Public accounting. Auditing This study examined the impact of merger between Price Waterhouse and Coopers & Lybrand in 1998 on audit concentration in Malaysian audit market. The market share of publicly listed companies for audit firms before the merger (1997 and 1998) and post merger (1999, 2000 and 2001) for each of industry category were perused. Concentration ratio for the Big Four audit firms (CR4) and Herfindahl Index (HI4) were used as methods to identify the level of concentration. Result showed that merger did increase the concentration level of the audit market significantly. Universiti Teknologi MARA, Perlis 2006 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/11558/1/AJ_HILWANI%20HARIRI%20JI%2006.pdf Hariri, Hilwani and Che Ahmad, Ayoib and Abd. Rahman, Norshimah and Fauzee, Fairuz (2006) Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]. Jurnal Intelek, 4 (1). pp. 1-20. ISSN 2231-7716
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Auditing. Auditors
Auditing
Public accounting. Auditing
spellingShingle Auditing. Auditors
Auditing
Public accounting. Auditing
Hariri, Hilwani
Che Ahmad, Ayoib
Abd. Rahman, Norshimah
Fauzee, Fairuz
Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
description This study examined the impact of merger between Price Waterhouse and Coopers & Lybrand in 1998 on audit concentration in Malaysian audit market. The market share of publicly listed companies for audit firms before the merger (1997 and 1998) and post merger (1999, 2000 and 2001) for each of industry category were perused. Concentration ratio for the Big Four audit firms (CR4) and Herfindahl Index (HI4) were used as methods to identify the level of concentration. Result showed that merger did increase the concentration level of the audit market significantly.
format Article
author Hariri, Hilwani
Che Ahmad, Ayoib
Abd. Rahman, Norshimah
Fauzee, Fairuz
author_facet Hariri, Hilwani
Che Ahmad, Ayoib
Abd. Rahman, Norshimah
Fauzee, Fairuz
author_sort Hariri, Hilwani
title Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
title_short Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
title_full Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
title_fullStr Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
title_full_unstemmed Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
title_sort audit firms merger and audit market concentration / hilwani hariri ... [et al.]
publisher Universiti Teknologi MARA, Perlis
publishDate 2006
url http://ir.uitm.edu.my/id/eprint/11558/1/AJ_HILWANI%20HARIRI%20JI%2006.pdf
http://ir.uitm.edu.my/id/eprint/11558/
_version_ 1685648297051553792
score 13.209306

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