Development of auditing in Malaysia: Legal, political and historical influences
This work investigates the role and contribution of external auditing as practised in the Malaysian society during the forty year period from independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.It applies the political economic theory introduced by Tinker (1980) and r...
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التنسيق: | مقال |
اللغة: | English |
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Social Science Electronic Publishing
2007
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الوصول للمادة أونلاين: | http://repo.uum.edu.my/14084/1/SSRN-id.pdf http://repo.uum.edu.my/14084/ http://doi.org/10.2139/ssrn.1740062 |
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my.uum.repo.140842015-05-17T01:03:08Z http://repo.uum.edu.my/14084/ Development of auditing in Malaysia: Legal, political and historical influences Md Ali, Azham Lee, Teck Heang Mohamad Yusof, Nor Zalina Ojo, Marianne HF5601 Accounting This work investigates the role and contribution of external auditing as practised in the Malaysian society during the forty year period from independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.It applies the political economic theory introduced by Tinker (1980) and refined by Cooper & Sherer (1984), which focuses on the social relations aspects of professional activity rather than economic forces alone.In a case study format where qualitative data was gathered mainly from primary and secondary source materials, the study found that the function of auditing in the Malaysian society in most cases is devoid of any essence of mission; instead it is created, shaped and transformed by the pressures which give rise to its development over time.The largely insignificant role that it serves is intertwined within the contexts in which it operates. Social Science Electronic Publishing 2007-07 Article PeerReviewed application/pdf en http://repo.uum.edu.my/14084/1/SSRN-id.pdf Md Ali, Azham and Lee, Teck Heang and Mohamad Yusof, Nor Zalina and Ojo, Marianne (2007) Development of auditing in Malaysia: Legal, political and historical influences. SSRN Electronic Journal. pp. 1-35. ISSN 1556-5068 http://doi.org/10.2139/ssrn.1740062 doi:10.2139/ssrn.1740062 |
institution |
Universiti Utara Malaysia |
building |
UUM Library |
collection |
Institutional Repository |
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Asia |
country |
Malaysia |
content_provider |
Universiti Utara Malaysia |
content_source |
UUM Institutionali Repository |
url_provider |
http://repo.uum.edu.my/ |
language |
English |
topic |
HF5601 Accounting |
spellingShingle |
HF5601 Accounting Md Ali, Azham Lee, Teck Heang Mohamad Yusof, Nor Zalina Ojo, Marianne Development of auditing in Malaysia: Legal, political and historical influences |
description |
This work investigates the role and contribution of external auditing as practised in the Malaysian society during the forty year period from independence in 1957 to just before the onset of the Asian Financial Crisis in 1997.It applies the political economic theory introduced by Tinker (1980) and refined by Cooper & Sherer (1984), which focuses on the social relations aspects of professional activity rather than economic forces alone.In a case study format where qualitative data was gathered mainly from primary and secondary source materials, the study found that the function of auditing in the Malaysian society in most cases is devoid of any essence of mission; instead it is created, shaped and transformed by the pressures which give rise to its development over time.The largely insignificant role that it serves is intertwined within the contexts in which it operates. |
format |
Article |
author |
Md Ali, Azham Lee, Teck Heang Mohamad Yusof, Nor Zalina Ojo, Marianne |
author_facet |
Md Ali, Azham Lee, Teck Heang Mohamad Yusof, Nor Zalina Ojo, Marianne |
author_sort |
Md Ali, Azham |
title |
Development of auditing in Malaysia: Legal, political and historical influences |
title_short |
Development of auditing in Malaysia: Legal, political and historical influences |
title_full |
Development of auditing in Malaysia: Legal, political and historical influences |
title_fullStr |
Development of auditing in Malaysia: Legal, political and historical influences |
title_full_unstemmed |
Development of auditing in Malaysia: Legal, political and historical influences |
title_sort |
development of auditing in malaysia: legal, political and historical influences |
publisher |
Social Science Electronic Publishing |
publishDate |
2007 |
url |
http://repo.uum.edu.my/14084/1/SSRN-id.pdf http://repo.uum.edu.my/14084/ http://doi.org/10.2139/ssrn.1740062 |
_version_ |
1644281357770162176 |
score |
13.154949 |