An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia

被引：0

作者：

Hariri, Hilwani ^{[1
]}

Rahman, Norshimah ^{[1
]}

Ahmad, Ayoib ^{[2
]}

机构：

[1] Univ Teknol MARA, Selangor, Malaysia

[2] Univ Utara Malaysia, Changlun, Malaysia

来源：

JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING | 2007年 / 5卷 / 01期

关键词：

Audit fee; Merger; Malaysia;

D O I：

10.1108/19852510780001574

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and the price of audit service charged to their clients. The findings showed that there is no significant impact of the merger on audit pricing. The results provide richer understanding of the relationship between organizational structure and pricing in a developing country.

引用

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页码：1 / +

页数：20

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