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The Recent Structure of Audit Market in Malaysia

Hanisah, Jaapar (2011) The Recent Structure of Audit Market in Malaysia. Masters thesis, Universiti Utara Malaysia.

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Abstract

The perceived dominance of the accounting profession by the largest audit firms provides a frequent focus for critics of the accounting profession in U.S, U.K, Australia and so in Malaysia. This is due to the fact that such market power will lead to market abuse as suggested by traditional industrial organizational theory. However, due to competitiveness and dynamics structure in audit market, such assumption had been challenged and thus new industrial organizational theory had been introduced. The aim of this paper is to provide the current situation of Audit market in Malaysia in term of market concentration and specialization in general. Apart from Big Four, Group A auditors or mid-tier auditors had been included in the analysis. Concentration ratio methods and two types of measurement basis: number of audits clients and audit fee size were used. The results in general were consistent with previous study done before such as Ali et al., (2006), Iskandar and Aman (2003) and Ali et al., (2003) that agree Malaysia audit market is high concentrated with greater than 60% market share dominance by Big Four. In addition to that, the results also had highlighted the existence of Group A auditors in Big Four rival and overall it provides more up to date of current situation of audit market in Malaysia.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: College of Business (COB)
Depositing User: Mr Husni Ismail
Date Deposited: 28 Feb 2012 09:49
Last Modified: 24 Jul 2013 12:17
URI: http://etd.uum.edu.my/id/eprint/2751

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