SHS Web Conf.
Volume 36, 2017The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
|Number of page(s)||12|
|Published online||24 July 2017|
- Ahmad, A. C., Houghton, K. A., & Yusof, N. Z. M. (2006). The Malaysian market for audit services: ethnicity, multinational companies and auditor choice. Managerial Auditing Journal, 21(7),702–723. [CrossRef] [Google Scholar]
- Alnasser, S. (2012). What has changed? The development of corporate governance in Malaysia. The Journal of Risk Finance, 13(3), 269–276. [Google Scholar]
- Ashbaugh, H., & Warfield, T. D. (2003). Audit as a corporate governance mechanism: Evidence from the German market. Journal of International Accounting Research, 2, 1–21. [CrossRef] [Google Scholar]
- Bardos, K. S. (2011). Quality of financial information and liquidity. Review of Financial Economics, 20(2),49–62. [Google Scholar]
- Bartlett, J. E., II, Kotrlik, J. W., & Higgins, C. C. (Spring 2001). Organizational Research: Determining Appropriate Sample Size in Survey Research. Information Technology, Learning, and Performance Journal, 19 (1). [Google Scholar]
- Beattie, V., & Fearnley, S. (1995). The Importance of Audit Firm Characteristic and the Drivers of Auditor Change in UK Listed Companies. Accounting and Business Research, 25(100),227–239. [Google Scholar]
- Chaney, P., Jeter, D., & Shivakumar, L. (2003). Self-Selection of Auditors and Audit Pricing in Private Firms. [Google Scholar]
- DeFond, M. L., Wong, T. J., & Li, S. (1999). The impact of improved auditor independence on audit market concentration in China. [http://doi:/10.1016/S0165-4101(00)00005-7]. Journal of Accounting and Economics, 28 (3),269–305. [CrossRef] [Google Scholar]
- Eugene A. Imhoff, J. (January 2003). Accounting Quality, Auditing and Corporate Governance. [Google Scholar]
- Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law and Economics, XXVI. [Google Scholar]
- Fields, T. D., Lys, T. Z., & Vincent, L. (2001). Empirical research on accounting choice. Journal of Accounting and Economics, 31(1‚Äì3), 255–307. [CrossRef] [Google Scholar]
- Guedhami, O., Pittman, J. A., & Saffar, W. (2009). Auditor choice in privatized firms: Empirical evidence on the role of state and foreign owners. Journal of Accounting and Economics, 48, 151–171. [CrossRef] [Google Scholar]
- Hope, O.-K., Kang, T., Thomas, W., & Yoo, Y. K. (2008). Culture and auditor choice: A test of the secrecy hypothesis. J. Account. Public Policy, 27, 357–373. [CrossRef] [Google Scholar]
- Johnson, W. B., & Lys, T. (1990). The market for audit services: Evidence from voluntary auditor changes. Journal of Accounting and Economics, 12(1‚Äì3), 281–308. [CrossRef] [Google Scholar]
- La Porta, R., Lopez-de-Silanes, F., Shleifer, A., & Vishny, R. (2000). Investor protection and corporate governance. Journal of Financial Economics, 58(1‚Äì2), 3–27. [CrossRef] [Google Scholar]
- Lin, Z. J., & Liu, M. (2009). The impact of corporate governance on auditor choice: Evidence from China. [http://doi:/10.1016/j.intaccaudtax.2008.12.005]. Journal of International Accounting, Auditing and Taxation, 18 (1),44–59. [CrossRef] [Google Scholar]
- Linda Elizabeth, D. (1982). Mandated successful efforts and auditor choice. Journal of Accounting and Economics, 4(3),171–203. [CrossRef] [Google Scholar]
- Mahdavi, G., Maharlouie, M. M., Ebrahimi, F., & Sarikhani, M. (2011). The Impact of Corporate Governance on Auditor choice. International Research Journal of Finance and Economics(68). [Google Scholar]
- MCCG. (2012). MALAYSIAN CODE ON CORPORATE GOVERNANCE 2012. Securities Commission Malaysia. [Google Scholar]
- Nurwati, A. A.-Z., & Wan Nordin, W.-H. (2010). Corporate governance and earnings forecasts accuracy. Asian Review of Accounting, 18(1),50–67. [Google Scholar]
- Pittman, J. A., & Fortin, S. (2004). Auditor choice and the cost of debt capital for newly public firms. Journal of Accounting and Economics, 37(1),113–136. [Google Scholar]
- Rainsbury, E. A., Bradbury, M., & Cahan, S. F. (2009). The impact of audit committee quality on financial reporting quality and audit fees. Journal of Contemporary Accounting & Economics, 5(1), 20–33. [Google Scholar]
- Samad, F. A. (2002). Ownership Structure In The Malaysian Corporation Sector: Its Impact On Corporate Governance, Performance, Financing And Investment Patterns. [Google Scholar]
- Shanthy, R., & Elsa, S. (2009). Improving corporate governance of SMEs in emerging economies: a Malaysian experience. Journal of Enterprise Information Management, 22(4),468–484. [CrossRef] [Google Scholar]
- Wallace, W. A. (2004). THE ECONOMIC ROLE OF THE AUDIT IN FREE AND REGULATED MARKETS: A LOOK BACK AND A LOOK FORWARD. Research in Accounting Regulation, 17(0),267–298. [Google Scholar]
- Wang, Q., Wong, T. J., & Xia, L. (2008). State ownership, the institutional environment, and auditor choice: Evidence from China. Journal of Accounting and Economics, 46, 112–134. [CrossRef] [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.