The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
It is a common knowledge that auditors often being offered a position in their clients’ firms. However, following the collapse of Enron in 2001 along with other infamous financial scandals like Global Crossing and Waste Management in the US, the accounting profession has been brought into sharp focu...
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| Format: | Article |
| Language: | English |
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Elsevier
2015
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| Online Access: | http://irep.iium.edu.my/42278/ http://irep.iium.edu.my/42278/1/Procedia-Auditor_employment.pdf |
| _version_ | 1848782245433704448 |
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| author | Ahmad, Maslina |
| author_facet | Ahmad, Maslina |
| author_sort | Ahmad, Maslina |
| building | IIUM Repository |
| collection | Online Access |
| description | It is a common knowledge that auditors often being offered a position in their clients’ firms. However, following the collapse of Enron in 2001 along with other infamous financial scandals like Global Crossing and Waste Management in the US, the accounting profession has been brought into sharp focus particularly regarding issues that may affect auditor independence. One of the issues is the practice of auditors seeking employment with their audit clients. Therefore, the main objective of this study is to examine whether the practice of ex-auditors’ employment with audit clients affects perceptions of auditor independence from the perspective of financial statement users in Malaysia. |
| first_indexed | 2025-11-14T16:02:24Z |
| format | Article |
| id | iium-42278 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T16:02:24Z |
| publishDate | 2015 |
| publisher | Elsevier |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-422782022-11-30T04:43:20Z http://irep.iium.edu.my/42278/ The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia Ahmad, Maslina HF5387 Business ethics It is a common knowledge that auditors often being offered a position in their clients’ firms. However, following the collapse of Enron in 2001 along with other infamous financial scandals like Global Crossing and Waste Management in the US, the accounting profession has been brought into sharp focus particularly regarding issues that may affect auditor independence. One of the issues is the practice of auditors seeking employment with their audit clients. Therefore, the main objective of this study is to examine whether the practice of ex-auditors’ employment with audit clients affects perceptions of auditor independence from the perspective of financial statement users in Malaysia. Elsevier 2015 Article PeerReviewed application/pdf en http://irep.iium.edu.my/42278/1/Procedia-Auditor_employment.pdf Ahmad, Maslina (2015) The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia. Procedia - Social and Behavioral Sciences, 172. pp. 479-486. ISSN 1877-0428 http://www.sciencedirect.com/science/journal/18770428/172 |
| spellingShingle | HF5387 Business ethics Ahmad, Maslina The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia |
| title | The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia |
| title_full | The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia |
| title_fullStr | The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia |
| title_full_unstemmed | The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia |
| title_short | The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia |
| title_sort | impact of ex-auditors' employment with audit clients on perceptions of auditor independence in malaysia |
| topic | HF5387 Business ethics |
| url | http://irep.iium.edu.my/42278/ http://irep.iium.edu.my/42278/ http://irep.iium.edu.my/42278/1/Procedia-Auditor_employment.pdf |