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The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia

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

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Abstract

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.

Item Type: Article (Journal)
Additional Information: 3649/42278
Uncontrolled Keywords: auditor-client employment; auditor independence; financial scandals; audit partner; skepticism.
Subjects: H Social Sciences > HF Commerce > HF5001 Business. Business Administration > HF5387 Business ethics
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: DR MASLINA AHMAD
Date Deposited: 20 Mar 2015 10:22
Last Modified: 22 Nov 2017 17:20
URI: http://irep.iium.edu.my/id/eprint/42278

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