Articlehybrid2009

Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia

Rohami Shafie · Wan Nordin Wan Hussin · Mohd ‘Atef Yusof · Md Hairi Md Hussain

39 citations0/0 files storedInternational Business Research

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia. This study employs well-established going concern model of logistic regression. Our findings show that audit firm tenure is positively significant relationship with auditor reporting quality. Future research should consider other importance variables that may affect the auditor reporting quality such as non-audit services, and audit partner tenure. However, in sum, this study is in line with the recent decision by the regulators not to regulate a mandatory audit firm rotation in Malaysia. This study provides a very importance implication and as a cornerstone to the regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence.

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References

1981Auditor size and audit quality 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?2002Audit‐Firm Tenure and the Quality of Financial Reports*2000Audit Committee Composition and Auditor Reporting 2005Auditor Tenure and Perceptions of Audit Quality 2002Auditor Tenure and Audit Reporting Failures 2004Audit Firm Tenure and Fraudulent Financial Reporting

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2014Audit Rotation and Audit Report: Empirical Evidence from Malaysian PLCs over the Period of Ten Years 2016Does Auditor Rotation Increase Auditor Independence?2018Pengaruh Audit Tenure dan Financial Distress pada Audit Delay dengan Spesialisasi Auditor Sebagai Variabel Pemoderasi 2020A theoretical approach to auditor independence and audit quality 2015Non-audit services, audit firm tenure and earnings management in Malaysia

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