Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh

The objective of this study is to examine the factors affecting auditor switching in the context of Public Listed Companies in Bursa Malaysia. Secondary data collection method approach is used to obtain the data sourced from Bursa Malaysia. The sample of this study consists of 7271 Malaysian Public...

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Main Author:	Toh, Norazizah
Format:	Thesis
Language:	English
Published:	2015
Subjects:	Public accounting Auditing
Online Access:	https://ir.uitm.edu.my/id/eprint/82946/1/82946.pdf
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id	my-uitm-ir.82946
record_format	uketd_dc
spelling	my-uitm-ir.829462023-09-15T03:14:05Z Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh 2015 Toh, Norazizah Public accounting. Auditing The objective of this study is to examine the factors affecting auditor switching in the context of Public Listed Companies in Bursa Malaysia. Secondary data collection method approach is used to obtain the data sourced from Bursa Malaysia. The sample of this study consists of 7271 Malaysian Public Listed Companies that represents eleven different industries for the period of 2000 to 2013. From the sample there were 645 companies that switch auditor during the period. This study defines auditor switching as dependent variable and four independent variables namely, financial risk, size of the audit firm, the percentage change in ROA, growth and also company size as control variable. From the logistic regression analysis, the results show that, all hypotheses are accepted except growth hypotheses. The results also showed that only company size have significant relationship with auditor switching. Keywords: Auditor switching, Financial risk, Size of Audit Firm, The percentage change in ROA, Growth 2015 Thesis https://ir.uitm.edu.my/id/eprint/82946/ https://ir.uitm.edu.my/id/eprint/82946/1/82946.pdf text en public masters Universiti Teknologi MARA, Sabah Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Public accounting Auditing
spellingShingle	Public accounting Auditing Toh, Norazizah Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh
description	The objective of this study is to examine the factors affecting auditor switching in the context of Public Listed Companies in Bursa Malaysia. Secondary data collection method approach is used to obtain the data sourced from Bursa Malaysia. The sample of this study consists of 7271 Malaysian Public Listed Companies that represents eleven different industries for the period of 2000 to 2013. From the sample there were 645 companies that switch auditor during the period. This study defines auditor switching as dependent variable and four independent variables namely, financial risk, size of the audit firm, the percentage change in ROA, growth and also company size as control variable. From the logistic regression analysis, the results show that, all hypotheses are accepted except growth hypotheses. The results also showed that only company size have significant relationship with auditor switching. Keywords: Auditor switching, Financial risk, Size of Audit Firm, The percentage change in ROA, Growth
format	Thesis
qualification_level	Master's degree
author	Toh, Norazizah
author_facet	Toh, Norazizah
author_sort	Toh, Norazizah
title	Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh
title_short	Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh
title_full	Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh
title_fullStr	Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh
title_full_unstemmed	Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh
title_sort	determinants of auditor switching : evidence from public listed companies in bursa malaysia / norazizah toh
granting_institution	Universiti Teknologi MARA, Sabah
granting_department	Faculty of Accountancy
publishDate	2015
url	https://ir.uitm.edu.my/id/eprint/82946/1/82946.pdf
_version_	1783736360586182656

Determinants of auditor switching : evidence from Public Listed Companies in Bursa Malaysia / Norazizah Toh

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