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An empirical evidence of audit firm merger and audit pricing in Malaysia

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and...

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Main Authors: Hariri, Hilwani, Abdul Rahman, Norshimah, Che Ahmad, Ayoib
Format: Article
Language:English
Published: MCB UP Ltd 2007
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/4407/1/An.pdf
http://repo.uum.edu.my/4407/
http://dx.doi.org/10.1108/19852510780001574
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spelling my.uum.repo.44072017-06-14T00:44:50Z http://repo.uum.edu.my/4407/ An empirical evidence of audit firm merger and audit pricing in Malaysia Hariri, Hilwani Abdul Rahman, Norshimah Che Ahmad, Ayoib HF5601 Accounting The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and the price of audit service charged to their clients. The findings showed that there is no significant impact of the merger on audit pricing. The results provide richer understanding of the relationship between organizational structure and pricing in a developing country. MCB UP Ltd 2007 Article PeerReviewed application/pdf en http://repo.uum.edu.my/4407/1/An.pdf Hariri, Hilwani and Abdul Rahman, Norshimah and Che Ahmad, Ayoib (2007) An empirical evidence of audit firm merger and audit pricing in Malaysia. Journal of Financial Reporting and Accounting, 5 (1). pp. 1-19. ISSN 1985-2517 http://dx.doi.org/10.1108/19852510780001574
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent 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
Hariri, Hilwani
Abdul Rahman, Norshimah
Che Ahmad, Ayoib
An empirical evidence of audit firm merger and audit pricing in Malaysia
description The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and the price of audit service charged to their clients. The findings showed that there is no significant impact of the merger on audit pricing. The results provide richer understanding of the relationship between organizational structure and pricing in a developing country.
format Article
author Hariri, Hilwani
Abdul Rahman, Norshimah
Che Ahmad, Ayoib
author_facet Hariri, Hilwani
Abdul Rahman, Norshimah
Che Ahmad, Ayoib
author_sort Hariri, Hilwani
title An empirical evidence of audit firm merger and audit pricing in Malaysia
title_short An empirical evidence of audit firm merger and audit pricing in Malaysia
title_full An empirical evidence of audit firm merger and audit pricing in Malaysia
title_fullStr An empirical evidence of audit firm merger and audit pricing in Malaysia
title_full_unstemmed An empirical evidence of audit firm merger and audit pricing in Malaysia
title_sort empirical evidence of audit firm merger and audit pricing in malaysia
publisher MCB UP Ltd
publishDate 2007
url http://repo.uum.edu.my/4407/1/An.pdf
http://repo.uum.edu.my/4407/
http://dx.doi.org/10.1108/19852510780001574
_version_ 1644278740101890048
score 13.18916

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