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Comprehensive look at the re-examination of the re-valuation effect of auditor switch and its determinants in Malaysia : a post crises analysis from Bursa Malaysia

Ali Ahmed, Huson Joher, Shaikh, Junaid M. and Isa, Abu Hassan 2009, Comprehensive look at the re-examination of the re-valuation effect of auditor switch and its determinants in Malaysia : a post crises analysis from Bursa Malaysia, International journal of managerial and financial accounting, vol. 1, no. 3, pp. 268-291.

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Title Comprehensive look at the re-examination of the re-valuation effect of auditor switch and its determinants in Malaysia : a post crises analysis from Bursa Malaysia
Author(s) Ali Ahmed, Huson Joher
Shaikh, Junaid M.
Isa, Abu Hassan
Journal name International journal of managerial and financial accounting
Volume number 1
Issue number 3
Start page 268
End page 291
Total pages 24
Publisher Inderscience
Place of publication Olney, England
Publication date 2009
ISSN 1753-6715
1753-6723
Keyword(s) auditor switch
determinants
logistic regression
event study
wealth effect
Summary This study examines economic rational for auditor switch and its impact on share revaluation of 51 switched firms main board of Bursa Malaysia for the post crisis period (1997-2002). This study adopted both logistic regression model and event study methodology to examine the determinants of auditor switches and its impact to share price. Findings show that the auditor switch decision of Malaysian listed finns for post crisis period has been partly explained by audit report, turnover growth and firm's performance. While, findings suggest no significant evidence of wealth effect from auditor switch announcements once switches were divided along the line of auditor switch type, different findings emerged.
Language eng
Field of Research 140301 Cross-Sectional Analysis
Socio Economic Objective 910206 Market-Based Mechanisms
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2009
Copyright notice ©2009, Inderscience Enterprises Ltd.
Persistent URL http://hdl.handle.net/10536/DRO/DU:30016668

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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Created: Mon, 13 Jul 2009, 13:45:46 EST by Lee-Ann Stones