How to cite this paper
Raza, A., Hussin, W & Majid, J. (2019). An explanatory review of audit market concentration and auditor workload in Malaysia.Accounting, 5(4), 135-144.
Refrences
Abidin, S., Beattie, V., &Goodacre, A. (2010). Audit market structure, fees and choice in a period of structural change. British Accounting Review, 2(3), 187-206.
Abidin, S., & Mohamad-Nor, M. N. (2016). Competition in Malaysian audit industry: what the market is telling us?. Mediterranean Journal of Social Sciences, 7(1), 306.
Audit Oversight Board. (2018). 2017 annual report of the Malaysian Audit Oversight Board. Retrieved from https://www.sc.com.my/api/documentms/download.ashx?id=b1b07a7f-8 ce0-4db7 -9bcf-f87f7e5965b2
Beattie, V., Goodacre, A., &Fearnley, S. (2003). And then were four: A study of UK audit market concentration. Journal of Financial Regulation and Compliance, 11(3), 250-265.
Barker, R. G., & Gump, P. V. (1964). Big school, small school: High school size and student behavior. American Psychological Association, Washington. Retrieved from https://psycnet.apa.org/record/1965-02788-000
Consultancy.uk. (2018, June 04). Big four maintains the dominance of FTSE 100 & 250 audits. Retrieved from https://www.consultancy.uk/news/17349/big-four-maintains-dominance-of-ftse-100-and-250-audits
DeFond, M. and Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics,58(2/3), 275-326.
Dunn, K., Kohlbeck, M., & Mayhew, B. W. (2011). The impact of the Big 4 consolidation on audit market share equality. Auditing, 30(1), 49-73.
European Commission (2011a). Proposal for a Directive of the European Parliament and of the
Council amending Directive 2006/43 / EC on the audits of annual accounts and consolidated
accounts. (KOM(2011) 778/2.
European Commission (2011b). The proposal for a Regulation of the European Parliament and of
the Council makes specific requirements for the final examination of undertakings of public
interest. (KOM(2011) 779/4.
Felce, D., Repp, A. C., Thomas, M., Ager, A., & Blunden, R. (1991). The relationship of staff: client
ratios, interactions, and residential placement. Research in Developmental Disabilities, 12(3), 315-
331.
Gul, F.A., Ma, S.M.,& Lai, K. (2017). Busy auditors, partner-client tenure, and audit quality: evidence from an emerging market. Journal of International Accounting Research, 16(1), 83-105.
Karim, A.K.M.W. (2010, Feb 23). Audit Pricing, Audit Concentration, and Big-4 Premium in Bangladesh. SSRN: https://ssrn.com/abstract=1613454
MIA. (2018, Sep). The Audit Profession in Malaysia 2018. Malaysian Institute of Accountants, Kualalumpur.https://www.mia.org.my/v2/downloads/resources/publications/surveillance / practice/2018/MIA_The_Audit_Profession_2018.pdf
Moeller, M., &Hoellbacher, A. (2009). The German stock market and index landscape and the market
maker's final examinations. Die Betriebswirtschaft, 69(6), 647-678.
Pakaluk, J. (2017, Feb 27). Audit Analytics. Retrieved from https://www.auditanalytics.com/
blog/auditor-market-share-of-the-sp-500/
Persellin, J., Schmidt, J., & Wilkins, M. S. (2014). Auditor perceptions of audit workloads, audit quality, and the auditing profession. Digital Commons @ Trinity. doi: 10.2139/ssrn.2534492
Staubus, G. J. (2005). Ethics failures in corporate financial reporting. Journal of Business Ethics, 57(1), 5-15.
US General Accounting Office. (2008). Audits of the public companies: Concentration in audit market for large public companies does not call for immediate action. https://www.gao.gov/reports-testimonies/
Wan Hussin, W. N., Bamahros, H. M., &Shukeri, S. N. (2018). Lead engagement partner Workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246-266.
Abidin, S., & Mohamad-Nor, M. N. (2016). Competition in Malaysian audit industry: what the market is telling us?. Mediterranean Journal of Social Sciences, 7(1), 306.
Audit Oversight Board. (2018). 2017 annual report of the Malaysian Audit Oversight Board. Retrieved from https://www.sc.com.my/api/documentms/download.ashx?id=b1b07a7f-8 ce0-4db7 -9bcf-f87f7e5965b2
Beattie, V., Goodacre, A., &Fearnley, S. (2003). And then were four: A study of UK audit market concentration. Journal of Financial Regulation and Compliance, 11(3), 250-265.
Barker, R. G., & Gump, P. V. (1964). Big school, small school: High school size and student behavior. American Psychological Association, Washington. Retrieved from https://psycnet.apa.org/record/1965-02788-000
Consultancy.uk. (2018, June 04). Big four maintains the dominance of FTSE 100 & 250 audits. Retrieved from https://www.consultancy.uk/news/17349/big-four-maintains-dominance-of-ftse-100-and-250-audits
DeFond, M. and Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics,58(2/3), 275-326.
Dunn, K., Kohlbeck, M., & Mayhew, B. W. (2011). The impact of the Big 4 consolidation on audit market share equality. Auditing, 30(1), 49-73.
European Commission (2011a). Proposal for a Directive of the European Parliament and of the
Council amending Directive 2006/43 / EC on the audits of annual accounts and consolidated
accounts. (KOM(2011) 778/2.
European Commission (2011b). The proposal for a Regulation of the European Parliament and of
the Council makes specific requirements for the final examination of undertakings of public
interest. (KOM(2011) 779/4.
Felce, D., Repp, A. C., Thomas, M., Ager, A., & Blunden, R. (1991). The relationship of staff: client
ratios, interactions, and residential placement. Research in Developmental Disabilities, 12(3), 315-
331.
Gul, F.A., Ma, S.M.,& Lai, K. (2017). Busy auditors, partner-client tenure, and audit quality: evidence from an emerging market. Journal of International Accounting Research, 16(1), 83-105.
Karim, A.K.M.W. (2010, Feb 23). Audit Pricing, Audit Concentration, and Big-4 Premium in Bangladesh. SSRN: https://ssrn.com/abstract=1613454
MIA. (2018, Sep). The Audit Profession in Malaysia 2018. Malaysian Institute of Accountants, Kualalumpur.https://www.mia.org.my/v2/downloads/resources/publications/surveillance / practice/2018/MIA_The_Audit_Profession_2018.pdf
Moeller, M., &Hoellbacher, A. (2009). The German stock market and index landscape and the market
maker's final examinations. Die Betriebswirtschaft, 69(6), 647-678.
Pakaluk, J. (2017, Feb 27). Audit Analytics. Retrieved from https://www.auditanalytics.com/
blog/auditor-market-share-of-the-sp-500/
Persellin, J., Schmidt, J., & Wilkins, M. S. (2014). Auditor perceptions of audit workloads, audit quality, and the auditing profession. Digital Commons @ Trinity. doi: 10.2139/ssrn.2534492
Staubus, G. J. (2005). Ethics failures in corporate financial reporting. Journal of Business Ethics, 57(1), 5-15.
US General Accounting Office. (2008). Audits of the public companies: Concentration in audit market for large public companies does not call for immediate action. https://www.gao.gov/reports-testimonies/
Wan Hussin, W. N., Bamahros, H. M., &Shukeri, S. N. (2018). Lead engagement partner Workload, partner-client tenure and audit reporting lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246-266.