Is audit quality homogenous among the Big 4? Contrary evidence from Malaysia | Macquarie University ResearchOnline

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Title: Is audit quality homogenous among the Big 4? Contrary evidence from Malaysia
Related: Western Decision Sciences Institute Annual Meeting (38th : 2009) (7 - 11 April 2009 : Kauai, Hawaii)
Related: Neiat, Nafisseh. Proceedings of the 38th Annual Meeting of the Western Decision Sciences Institute
Publisher: Western Decision Sciences Institute
Date: 2009
FoR/RFCD Code(s): 150100 Accounting, Auditing and Accountability
Author/Creator: Carlin, Tyrone M
Author/Creator: Finch, Nigel
Author/Creator: Laili, Nur Hidayah
Description: Audit quality can be defined as relating to the probability that financial statements contain no material omissions or misstatements. Previous research on the subject of audit quality relies on the assumption that large audit firms (Big 4) are homogenous in providing higher audit quality than small audit firms (non-Big 4). This paper examines the audited disclosures made during the transition period under FRS 136 of a sample of large Malaysian listed corporations who each have engaged Big 4 auditors. The results find a large cross sectional variation in the quality of disclosures between audit firms, providing contrary evidence to the homogenous Big 4 audit quality assumption.
Description: 3 page(s)
Subject Keyword: 150100 Accounting, Auditing and Accountability
Resource Type: conference paper
Organisation: Macquarie University. Macquarie Graduate School of Management

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