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
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.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. Hariri, Hilwani UNSPECIFIED Che Ahmad, Ayoib UNSPECIFIED Abd. Rahman, Norshimah UNSPECIFIED Fauzee, Fairuz UNSPECIFIED |
| 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) |
| Journal or Publication Title: | Jurnal Intelek |
| UiTM Journal Collections: | UiTM Journal > Jurnal Intelek (JI) |
| ISSN: | 2231-7716 |
| Volume: | 4 |
| Number: | 1 |
| Page Range: | pp. 1-20 |
| Keywords: | Audit market, accounting, merger, market share |
| Date: | 2006 |
| URI: | https://ir.uitm.edu.my/id/eprint/11558 |
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