Auditor switch decision of Malaysian listed firms: tests of determinants and wealth effect

• Main Authors: Ahmed, Huson Joher Ali, Ali, M., Ramadilli Mohd, Shamsher Mohamad, Md Nassir, Annuar, Syed Mohamed, Mohamed Ariff
• Format: Article
• Language: English
• Published: Universiti Putra Malaysia Press 2000
• Online Access: http://psasir.upm.edu.my/id/eprint/3269/1/Auditor_Switch_Decision_of_Malaysian_Listed_Finns.pdf; http://psasir.upm.edu.my/id/eprint/3269/; http://www.pertanika.upm.edu.my/view_archives.php?journal=JSSH-8-2-9
• Institution: Universiti Putra Malaysia

This article examines the economic rationale for auditor change by Malaysian listed firms by examining audit switch effect on share prices. The auditor change decision by management to retain or to change involves a switch across audit firms with different quality. Audit quality is defined by class...