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

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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11558

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