Purpose – The purpose of this paper is to examine the impact of ethnicity on auditor choice for Malaysian listed companies. Design/methodology/approach – This study evaluates the effects of various independent variables on auditor choice behaviour, particularly ethnicity of auditor and...

Purpose – Audit helps both shareholders and stakeholders to make informed decisions about future directions, based on how the company is performing. The issue of audit exemption among small companies has been addressed in studies in the UK, Australia and Singapore, together with several...

Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...

Purpose – Under its “Members Investment Scheme” strategic initiative, the Malaysian Employees Provident Fund (EPF) permits its members to invest part of their retirement savings in approved external funds. Given there is an increasing number of unit trust funds available in the market, it...

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...

Purpose: The purpose of this study is to examine the relationship between board ethical commitment and the performance of the company. When directors embed ethics in discharging their duty, it will prohibit frauds, unnecessary actions and decisions that are detrimental to the company....

The quality of the opinion provided by audit firms is an important determinant of their long-term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the incidence of...

Owing to the sharp refocus among Taiwanese companies away from a product-centric approach towards a customer-centric approach, many companies have invested heavily in customer relationship management (CRM) systems. The purpose of this paper is to investigate whether such an investment generates...