Audit size and earnings value relevance in Malaysia
We examine the difference in audit quality between Big 4 audit firms and non-Big 4 audit firms, whereby we us earnings value relevance as a proxy for audit quality. Our sample is non-financial firms listed on Bursa Malaysia. Based on 4, 127 firm-year observations over the period 2003-2012, we find t...
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Main Authors: | Abdul Manaf, Kamarul Bahrain, Amran, Noor Afza, Ishak, Rokiah |
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Format: | Article |
Language: | English |
Published: |
International Information Institute
2016
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Subjects: | |
Online Access: | http://repo.uum.edu.my/19733/1/I%2019%207%28A%29%202016%202655%202659.pdf http://repo.uum.edu.my/19733/ http://www.information-iii.org/abs_e2.html |
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