An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia

被引：0

作者：

Hariri, Hilwani ^{[1
]}

Rahman, Norshimah ^{[1
]}

Ahmad, Ayoib ^{[2
]}

机构：

[1] Univ Teknol MARA, Selangor, Malaysia

[2] Univ Utara Malaysia, Changlun, Malaysia

来源：

JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING | 2007年 / 5卷 / 01期

关键词：

Audit fee; Merger; Malaysia;

D O I：

10.1108/19852510780001574

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：1 / +

页数：20

共 50 条

[31] Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence
Huang, Hua-Wei
Raghunandan, K.
Huang, Ting-Chiao
Chiou, Jeng-Ren
ACCOUNTING REVIEW, 2015, 90 (04): : 1517 - 1546
[32] The role of audit quality in preventing firm misreporting: empirical evidence from China
Loan Quynh Thi Nguyen
Duong Thuy Le
Hiep Ngoc Luu
Anh Huu Nguyen
Thinh Gia Hoang
INTERNATIONAL JOURNAL OF MANAGERIAL FINANCE, 2019, 16 (01) : 83 - 100
[33] Importance of country factors for global differences in audit pricing: New empirical evidence
Eierle, Brigitte
Hartlieb, Sven
Hay, David C.
Niemi, Lasse
Ojala, Hannu
INTERNATIONAL JOURNAL OF AUDITING, 2021, 25 (02) : 303 - 331
[34] On the Political Decision of Audit Market Regulation: Empirical Evidence of Audit Firm Tenure and Maximum Durations within the European Union
Widmann, Markus
Follert, Florian
Wolz, Matthias
ECONOMIES, 2021, 9 (02)
[35] The implications of merger for market share, audit pricing and non-audit fee income The case of PricewaterhouseCoopers
Pong, C. K. M.
Burnett, S.
MANAGERIAL AUDITING JOURNAL, 2006, 21 (01) : 7 - +
[36] Impact of IFRS adoption on audit pricing: evidence from audit hours and unit audit price in the Korean audit market
Kang, Minjung
Lee, Jung-wha
Ha, Mihye
Cho, Moon-Kyung
ACCOUNTING AND FINANCE, 2021, 61 (02): : 3517 - 3564
[37] Banks' audit committees, audit firm alumni and fees paid to audit firm
Ittonen, Kim
Myllymaki, Emma-Riikka
Tronnes, Per Christen
MANAGERIAL AUDITING JOURNAL, 2019, 34 (07) : 783 - 807
[38] Auditor mergers, audit quality and audit fees: Evidence from the PricewaterhouseCoopers merger in the UK
Ding, Rong
Jia, Yuping
JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 2012, 31 (01) : 69 - 85
[39] Audit Office Size, Audit Quality, and Audit Pricing
Choi, Jong-Hag
Kim, Chansog
Kim, Jeong-Bon
Zang, Yoonseok
AUDITING-A JOURNAL OF PRACTICE & THEORY, 2010, 29 (01): : 73 - 97
[40] Audit firm rotation and audit report: evidence from the Tehran Stock Exchange
Mohammadi, Saman
Maharlouie, Mohammad Monfared
Noori, Sepideh Kazemi
SOUTH AFRICAN JOURNAL OF ACCOUNTING RESEARCH, 2015, 29 (01) : 1 - 12

← 1 2 3 4 5 →