Workdiamond2014

Audit Rotation and Audit Report: Empirical Evidence from Malaysian PLCs over the Period of Ten Years

32 citations0/0 files storedProcedia - Social and Behavioral Sciences

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

Abstract

The main objective of this paper is to analyze the different types of audit report and audit rotation. The rotation of audit studied is the mandatory rotation of audit partner and voluntary rotation of audit firm from the selected Malaysian public listed companies over the period of ten years (2003-2012). The sample of this study consists of cross-sectional review of 1445 audit reports from 156 public listed companies in Malaysia. Research findings indicated that the Non-Big Four audit firms issued more qualified opinion. The association between reputable audit firm and the rotation of mandatory audit partner seemed significant.

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References

1981Auditor size and audit quality 2006Audit Partner Tenure and Audit Quality 2000Do companies successfully engage in opinion-shopping? Evidence from the UK 2007The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions 2008Mandatory audit firm rotation and audit quality 2005Management Ownership and Audit Firm Size*2008Does Increased Audit Partner Tenure Reduce Audit Quality?2011How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China

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