Table of contents - Special Issue: The Influence of “Culture” on Accounting and Auditing in Malaysia
Guest Editors: Dr Ros Haniffa
Episodes in the Malaysian auditing saga
Azham Ali, Roszaini Haniffa, Mohammad HudaibThe purpose of this paper is to examine the various episodes in the Malaysian auditing saga, covering the period of the first 40 years post‐independence in 1957 to just before the…
The Malaysian market for audit services: ethnicity, multinational companies and auditor choice
Ayoib Che Ahmad, Keith A. Houghton, Nor Zalina Mohamad YusofThe purpose of this paper is to investigate the extent to which ethnic association (i.e. Chinese and Bumiputra ownerships) and national issues (i.e. the presence of foreign…
Auditor‐client relationship: the case of audit tenure and auditor switching in Malaysia
Abu Thahir Abdul Nasser, Emelin Abdul Wahid, Sharifah Nazatul Faiza Syed Mustapha Nazri, Mohammad HudaibThe main purpose of this paper is to examine one aspect of auditor‐client relationship, namely audit tenure and switching behaviour, and factors affecting it. Lengthy audit tenure…
Service quality, client satisfaction and loyalty towards audit firms: Perceptions of Malaysian public listed companies
Ishak Ismail, Hasnah Haron, Daing Nasir Ibrahim, Salmi Mohd IsaThe purpose of this paper is to explore the relationship between audit service quality, client satisfaction and loyalty to the audit firms. SERVQUAL model was used to measure the…
Governance structures, ethnicity, and audit fees of Malaysian listed firms
Puan Yatim, Pamela Kent, Peter ClarksonThe purpose of this study is to examine the association between external audit fees, and board and audit committee characteristics of 736 Malaysian listed firms. It is…
Board, audit committee, culture and earnings management: Malaysian evidence
Rashidah Abdul Rahman, Fairuzana Haneem Mohamed AliAims to investigate the extent of the effectiveness of monitoring functions of board of directors, audit committee and concentrated ownership in reducing earnings management among…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou