Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia
This study examines the effect of qualified opinions on auditor switching. lnvestigation was carned out on compantes listed on KLSE based on their annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
1993
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| Online Access: | http://journalarticle.ukm.my/7942/ http://journalarticle.ukm.my/7942/1/771-1474-1-SM.pdf |
| _version_ | 1848811642860601344 |
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| author | Takiah Mohd. Iskandar, Syed Mohd. Ghazali Wafa Syed Adwam Wafa, |
| author_facet | Takiah Mohd. Iskandar, Syed Mohd. Ghazali Wafa Syed Adwam Wafa, |
| author_sort | Takiah Mohd. Iskandar, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | This study examines the effect of qualified opinions on auditor switching. lnvestigation was carned out on compantes listed on KLSE based on their annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss and size of companies also did not have a relationship with auditor switches. A large proportion of the qualification were also found to be of a lesser degree of seventy. |
| first_indexed | 2025-11-14T23:49:39Z |
| format | Article |
| id | oai:generic.eprints.org:7942 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T23:49:39Z |
| publishDate | 1993 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:79422016-12-14T06:45:42Z http://journalarticle.ukm.my/7942/ Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia Takiah Mohd. Iskandar, Syed Mohd. Ghazali Wafa Syed Adwam Wafa, This study examines the effect of qualified opinions on auditor switching. lnvestigation was carned out on compantes listed on KLSE based on their annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss and size of companies also did not have a relationship with auditor switches. A large proportion of the qualification were also found to be of a lesser degree of seventy. Penerbit Universiti Kebangsaan Malaysia 1993 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/7942/1/771-1474-1-SM.pdf Takiah Mohd. Iskandar, and Syed Mohd. Ghazali Wafa Syed Adwam Wafa, (1993) Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia. Jurnal Pengurusan, 12 . pp. 53-63. ISSN 0127-2713 |
| spellingShingle | Takiah Mohd. Iskandar, Syed Mohd. Ghazali Wafa Syed Adwam Wafa, Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia |
| title | Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia |
| title_full | Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia |
| title_fullStr | Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia |
| title_full_unstemmed | Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia |
| title_short | Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia |
| title_sort | incidence qualified opinions and the effects on auditor switching: an empirical study in malaysia |
| url | http://journalarticle.ukm.my/7942/ http://journalarticle.ukm.my/7942/1/771-1474-1-SM.pdf |