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

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 focu...

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Main Author:	Ahmad, Maslina
Format:	Article
Language:	English
Published:	Elsevier 2015
Subjects:	HF5387 Business ethics
Online Access:	http://irep.iium.edu.my/42278/ http://irep.iium.edu.my/42278/ http://irep.iium.edu.my/42278/1/Procedia-Auditor_employment.pdf

id	iium-42278
recordtype	eprints
spelling	iium-422782017-11-22T09:20:19Z http://irep.iium.edu.my/42278/ The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia Ahmad, Maslina HF5387 Business ethics 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. Elsevier 2015 Article PeerReviewed application/pdf en http://irep.iium.edu.my/42278/1/Procedia-Auditor_employment.pdf 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 http://www.sciencedirect.com/science/journal/18770428/172
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5387 Business ethics
spellingShingle	HF5387 Business ethics Ahmad, Maslina The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
description	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.
format	Article
author	Ahmad, Maslina
author_facet	Ahmad, Maslina
author_sort	Ahmad, Maslina
title	The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
title_short	The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
title_full	The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
title_fullStr	The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
title_full_unstemmed	The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
title_sort	impact of ex-auditors' employment with audit clients on perceptions of auditor independence in malaysia
publisher	Elsevier
publishDate	2015
url	http://irep.iium.edu.my/42278/ http://irep.iium.edu.my/42278/ http://irep.iium.edu.my/42278/1/Procedia-Auditor_employment.pdf
first_indexed	2023-09-18T21:00:18Z
last_indexed	2023-09-18T21:00:18Z
_version_	1777410578107596800

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

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