Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]
This study examined the impact of merger between Price Waterhouse and Coopers & Lybrand in 1998 on audit concentration in Malaysian audit market. The market share of publicly listed companies for audit firms before the merger (1997 and 1998) and post merger (1999, 2000 and 2001) for each of indu...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA, Perlis
2006
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| Online Access: | https://ir.uitm.edu.my/id/eprint/11558/ |
| _version_ | 1848803012905009152 |
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| author | Hariri, Hilwani Che Ahmad, Ayoib Abd. Rahman, Norshimah Fauzee, Fairuz |
| author_facet | Hariri, Hilwani Che Ahmad, Ayoib Abd. Rahman, Norshimah Fauzee, Fairuz |
| author_sort | Hariri, Hilwani |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study examined the impact of merger between Price Waterhouse and Coopers & Lybrand in 1998 on audit concentration in Malaysian audit market. The market share of publicly listed companies for audit firms before the merger (1997 and 1998) and post merger (1999, 2000 and 2001) for each of industry category were perused. Concentration ratio for the Big Four audit firms (CR4) and Herfindahl Index (HI4) were used as methods to identify the
level of concentration. Result showed that merger did increase the concentration level of the audit market significantly. |
| first_indexed | 2025-11-14T21:32:29Z |
| format | Article |
| id | uitm-11558 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:32:29Z |
| publishDate | 2006 |
| publisher | Universiti Teknologi MARA, Perlis |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-115582016-08-05T03:22:11Z https://ir.uitm.edu.my/id/eprint/11558/ Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.] jurnalintelek Hariri, Hilwani Che Ahmad, Ayoib Abd. Rahman, Norshimah Fauzee, Fairuz Auditing. Auditors Auditing Public accounting. Auditing This study examined the impact of merger between Price Waterhouse and Coopers & Lybrand in 1998 on audit concentration in Malaysian audit market. The market share of publicly listed companies for audit firms before the merger (1997 and 1998) and post merger (1999, 2000 and 2001) for each of industry category were perused. Concentration ratio for the Big Four audit firms (CR4) and Herfindahl Index (HI4) were used as methods to identify the level of concentration. Result showed that merger did increase the concentration level of the audit market significantly. Universiti Teknologi MARA, Perlis 2006 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/11558/1/AJ_HILWANI%20HARIRI%20JI%2006.pdf Hariri, Hilwani and Che Ahmad, Ayoib and Abd. Rahman, Norshimah and Fauzee, Fairuz (2006) Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.]. (2006) Jurnal Intelek <https://ir.uitm.edu.my/view/publication/Jurnal_Intelek.html>, 4 (1). pp. 1-20. ISSN 2231-7716 |
| spellingShingle | Auditing. Auditors Auditing Public accounting. Auditing Hariri, Hilwani Che Ahmad, Ayoib Abd. Rahman, Norshimah Fauzee, Fairuz Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.] |
| title | Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.] |
| title_full | Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.] |
| title_fullStr | Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.] |
| title_full_unstemmed | Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.] |
| title_short | Audit firms merger and audit market concentration / Hilwani Hariri ... [et al.] |
| title_sort | audit firms merger and audit market concentration / hilwani hariri ... [et al.] |
| topic | Auditing. Auditors Auditing Public accounting. Auditing |
| url | https://ir.uitm.edu.my/id/eprint/11558/ |