AUDITOR INDUSTRY SPECIALISATION IN MALAYSIA

Azham Md. Ali, Mohd. Hadafi Sahdan, Mohd. Hadzrami Harun Rasit

Abstract


By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation, the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE now, Bursa Malaysia) and industry specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the number of clients) within a client specific industry, it is found that Ernst and Young specialising in construction and plantation, KPMG in industrial products, PricewaterhouseCoopers in finance and Arthur Andersen in finance, plantation, technology and trading/services.
Keywords: Auditor Industry Specialisation, Market Share, Big 5, Kuala Lumpur Stock Exchange


Full Text:

PDF

Article Metrics

Abstract views : 187| PDF views : 0


DOI: http://dx.doi.org/10.25105/imar.v6i2.969

Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 The Indonesian Management & Accounting Research (IMAR)



 

===================================================


Indonesian Management and Accounting Research
ISSN : 2442-9724 Online
ISSN : 1411-8858 Print

Published by
Lembaga Penerbit Fakultas Ekonomi dan Bisnis, Universitas Trisakti
(Faculty of Economics and Business, Trisakti University)
Gedung Hendriawan Sie, 3rd floor
Jalan Kyai Tapa No.1, Grogol
Jakarta Barat, Indonesia
Post Code : 11440

Email: imar.journal@trisakti.ac.id

url: http://www.trijurnal.lemlit.trisakti.ac.id/index.php/imar

===================================================

Creative Commons License
Indonesian Management and Accounting Research 
is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.