Audit firm tenure and auditor reporting quality: Evidence in Malaysia

• 主要な著者: Shafie, Rohami, Wan Hussin, Wan Nordin, Md Yusof, Mohd 'Atef, Md Hussain, Md Hairi
• フォーマット: 論文
• 言語: English
• 出版事項: Canadian Center of Science and Education (CCSE) 2009
• 主題: HF5601 Accounting
• オンライン･アクセス: http://repo.uum.edu.my/10412/1/Audit%20firm%20tenure%20and%20auditor%20reporting%20quality-Evidence%20in%20Malaysia.pdf; http://repo.uum.edu.my/10412/; http://ccsenet.org/journal/index.php/ibr/

The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia.This study employs well-established going concern model of logistic regression.Our findings show that audit firm tenure is positively significant relationship with auditor...