Previous researchers (eg. Libby, 1976 and Salamon et al., 1976) have proposed three alternative strategies for improving decisions: (1) changing the information set; (2) replacing the decision maker with a model; and (3) training the user (e.g. with the use of feedback information). The present...

Purpose – The purpose of this paper is to investigate the extent to which ethnic association (i.e. Chinese and Bumiputra ownerships) and national issues (i.e. the presence of foreign corporations) influence the audit services market in Malaysia. Specifically, the paper aims to examine the...

Purpose – This study aims to examine auditor reporting behaviour in the presence of aggressive earnings management (EM) in the context of the Asian Economic Crisis as it affected Malaysia. In the vein of Bartov, Gul and Tsui, the interaction between discretionary or abnormal accruals and audit...