Nazatul Faiza Syed Mustapha Nazri, Sharifah; Smith, Malcolm - In: Asian Review of Accounting 20 (2012) 3, pp. 222-240
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...