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Journal cover: Asian Review of Accounting

Asian Review of Accounting

ISSN: 1321-7348

Online from: 1992

Subject Area: Accounting and Finance

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Factors influencing auditor change: evidence from Malaysia

Document Information:
Title:Factors influencing auditor change: evidence from Malaysia
Author(s):Sharifah Nazatul Faiza Syed Mustapha Nazri, (University Teknologi MARA, Shah Alam, Malaysia), Malcolm Smith, (Edith Cowan University, Perth, Australia), Zubaidah Ismail, (Edith Cowan University, Perth, Australia)
Citation:Sharifah Nazatul Faiza Syed Mustapha Nazri, Malcolm Smith, Zubaidah Ismail, (2012) "Factors influencing auditor change: evidence from Malaysia", Asian Review of Accounting, Vol. 20 Iss: 3, pp.222 - 240
Keywords:Audit assurance, Audit change, Audit quality, Auditing, Auditors, Client firm complexity, Malaysia, Operations management
Article type:Research paper
DOI:10.1108/13217341211263274 (Permanent URL)
Publisher:Emerald Group Publishing Limited

Purpose – The purpose of this paper is to examine two factors which influence auditor change: audit and client firms’ characteristics, for Malaysian listed companies. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a particular level of audit assurance.

Design/methodology/approach – This study evaluates the effects of various independent variables on auditor change behaviour and the sensitivity of results to alternative period measurement by using logistic regression analysis.

Findings – An examination of 400 companies listed on the Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange-KLSE) over a period of 18 years reveals auditor change to be significantly influenced by client firm's characteristics, notably changes in management, size of the client firm, complexity, and client's firm growth, lending support to the findings of previous survey studies.

Research limitations/implications – In the cause of brevity, a number of potentially important variables, that might enhance an understanding of auditor change behaviour in Malaysia, were not incorporated in the regression models, and might be considered in future studies.

Originality/value – The results presented in the paper have important implications for both the auditing profession and regulators in Malaysia.

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