A test on audit tenure, auditor size, independence of audit committee and the issuance of going concern opinion

• Main Authors: Shafie, Rohami, Md Yusof, Mohd 'Atef, Md Hussain, Md Hairi
• Format: Monograph
• Language: English; English
• Published: Faculty of Accountancy 2004
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/10417/1/A%20test%20on%20audit%20tenure%2C%20auditor%20size%2C%20independence%20of%20audit%20committee%20and%20the%20issuance%20of%20going%20concern%20opinion.pdf; http://repo.uum.edu.my/10417/7/1.Rohami%20Shafie.pdf; http://repo.uum.edu.my/10417/

The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the United States, the issue is discussed together with auditor independence that led to companies’ demise. Mandatory audit rotation debates come from the arguments that long audit...