Incidence of Qualified Opinions and the Effects on Auditor Switching: An Empirical Study in Malaysia

Jabatan Perakaunan
Fakulti Pengurusan Perniagaan
Universiti Kebangsaan Malaysia
43600 UKM Bangi
Selangor D. E.


Jabatan Perakaunan
Fakulti Pengurusan Perniagaan
Universiti Kebangsaan Malaysia
43600 UKM Bangi
Selangor D. E.


Abstract

This study examines the effect of qualified opinions on auditor switching. Investigation was carried out on companies listed on KLSE based on their annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss and size of companies also did not have a relationship with auditor switches. A large proportion of the qualification were also found to be of a lesser degree of severity.

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Citation

Mohd. Iskandar, T., & Syed Adwam Wafa, S. M. G. W. (1993). Incidence of Qualified Opinions and the Effects on Auditor Switching: An Empirical Study in Malaysia. Jurnal Pengurusan, 12, 53–63.

@article{mohdiskandar1993incidence,
  title={Incidence of Qualified Opinions and the Effects on Auditor Switching: An Empirical Study in Malaysia},
  author={Mohd. Iskandar, Takiah and Syed Adwam Wafa, Syed Mohd. Ghazali Wafa},
  journal={Jurnal Pengurusan},
 

volume={12},
  number={},
  pages={53—63},
  year={1993},
  doi={},
  publisher={Penerbit UKM},
}

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12 (1993) 53 – 63

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