Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]

Hariri, Hilwani and Che Ahmad, Ayoib and Abd. Rahman, Norshimah and Fauzee, Fairuz (2006) Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]. Jurnal Intelek, 4 (1). pp. 1-20. ISSN 2231-7716

[img] Text
AJ_HILWANI HARIRI JI 06.pdf

Download (650kB)

Abstract

This study examined the impact of merger between Price Waterhouse and Coopers & Lybrand in 1998 on audit concentration in Malaysian audit market. The market share of publicly listed companies for audit firms before the merger (1997 and 1998) and post merger (1999, 2000 and 2001) for each of industry category were perused. Concentration ratio for the Big Four audit firms (CR4) and Herfindahl Index (HI4) were used as methods to identify the level of concentration. Result showed that merger did increase the concentration level of the audit market significantly.

Item Type: Article
Creators:
CreatorsID Num.
Hariri, HilwaniUNSPECIFIED
Che Ahmad, AyoibUNSPECIFIED
Abd. Rahman, NorshimahUNSPECIFIED
Fauzee, FairuzUNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Auditing. Auditors
H Social Sciences > HJ Public Finance > Auditing
H Social Sciences > HJ Public Finance > Public accounting. Auditing
Divisions: Universiti Teknologi MARA, Perlis > Arau Campus > Unit of Research, Development and Commercialization (URDC) (R)
Journal or Publication Title: Jurnal Intelek
ISSN: 2231-7716
Volume: 4
Number: 1
Page Range: pp. 1-20
Item ID: 11558
Uncontrolled Keywords: Audit market, accounting, merger, market share
Last Modified: 05 Aug 2016 03:22
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/11558

Actions (login required)

View Item View Item

Downloads

Downloads per month over past year