Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri

This research investigates whether the company's characteristics, such as size of audit committee, audit committee independence, audit report lag and audit fee are associated with the auditor selection. The sample of this study covers all companies which have been listed in main and second boar...

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Main Author:	Masri, Mohd Shaharuddin
Format:	Thesis
Language:	English
Published:	2015
Subjects:	Public accounting Auditing
Online Access:	https://ir.uitm.edu.my/id/eprint/82947/1/82947.pdf
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id	my-uitm-ir.82947
record_format	uketd_dc
spelling	my-uitm-ir.829472023-09-15T03:14:06Z Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri 2015 Masri, Mohd Shaharuddin Public accounting. Auditing This research investigates whether the company's characteristics, such as size of audit committee, audit committee independence, audit report lag and audit fee are associated with the auditor selection. The sample of this study covers all companies which have been listed in main and second board at Bursa Malaysia. This study use 648 sample population of public listed company after considering the incomplete data from the 2014 annual report such as missing data of audit firm, audit committee size, audit report lag, audit fee, non-audit service and growth of the company. Using the logistic regression analysis, the findings show that there is significant relationship between company's characteristics (audit report lag and audit fee) and auditor selection and the other variables do not support the hypotheses of this study. Specifically, the result shows that auditor selection is negatively associated with audit report lag. This result shows that company's decision will select a Big-4 audit firm that usually has lesser audit delay. Audit fee shows significant result suggesting audit fee has a significant relation with auditor selection. In addition, clients are willing to pay higher audit fees for a better audit quality, thus decide to choose a Big-4 audit firm to perform a better quality audit for the company. Overall, this research contributes new evidence on the factors that explain the making decision on auditor selection. Keywords: Auditor selection; size of audit committee; audit committee independence; audit lag; audit fee; financial reporting. 2015 Thesis https://ir.uitm.edu.my/id/eprint/82947/ https://ir.uitm.edu.my/id/eprint/82947/1/82947.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 Masri, Mohd Shaharuddin Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri
description	This research investigates whether the company's characteristics, such as size of audit committee, audit committee independence, audit report lag and audit fee are associated with the auditor selection. The sample of this study covers all companies which have been listed in main and second board at Bursa Malaysia. This study use 648 sample population of public listed company after considering the incomplete data from the 2014 annual report such as missing data of audit firm, audit committee size, audit report lag, audit fee, non-audit service and growth of the company. Using the logistic regression analysis, the findings show that there is significant relationship between company's characteristics (audit report lag and audit fee) and auditor selection and the other variables do not support the hypotheses of this study. Specifically, the result shows that auditor selection is negatively associated with audit report lag. This result shows that company's decision will select a Big-4 audit firm that usually has lesser audit delay. Audit fee shows significant result suggesting audit fee has a significant relation with auditor selection. In addition, clients are willing to pay higher audit fees for a better audit quality, thus decide to choose a Big-4 audit firm to perform a better quality audit for the company. Overall, this research contributes new evidence on the factors that explain the making decision on auditor selection. Keywords: Auditor selection; size of audit committee; audit committee independence; audit lag; audit fee; financial reporting.
format	Thesis
qualification_level	Master's degree
author	Masri, Mohd Shaharuddin
author_facet	Masri, Mohd Shaharuddin
author_sort	Masri, Mohd Shaharuddin
title	Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri
title_short	Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri
title_full	Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri
title_fullStr	Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri
title_full_unstemmed	Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri
title_sort	factors influencing auditor selection in malaysian listed companies / mohd shaharuddin masri
granting_institution	Universiti Teknologi MARA, Sabah
granting_department	Faculty of Accountancy
publishDate	2015
url	https://ir.uitm.edu.my/id/eprint/82947/1/82947.pdf
_version_	1783736360934309888

Factors influencing auditor selection in Malaysian Listed Companies / Mohd Shaharuddin Masri

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