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A comprehensive look at the re-examination of the re-evaluation effect of auditor switch and its determinants in Malaysia: a post crisis analysis from Bursa Malaysia
by Huson Joher Ali Ahmed, Junaid M. Shaikh, Abu Hassan Isa
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 1, No. 3, 2009

 

Abstract: 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 firms 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.

Online publication date: Mon, 11-May-2009

 

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