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Azham Md. Ali
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Economics, Econometrics & Finance

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AUDITOR INDUSTRY SPECIALISATION IN MALAYSIA Azham Md. Ali; Mohd. Hadafi Sahdan; Mohd. Hadzrami Harun Rasit
Indonesian Management and Accounting Research Vol. 6 No. 2 (2007)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.024 KB) | DOI: 10.25105/imar.v6i2.969

Abstract

By applying audit firm industry market share measure as proxy for audit firm industry expertise or specialisation, the focus in this study is on trends in industry specialisation from 1999 to 2002. With data coming from annual reports of companies listed at the Kuala Lumpur Stock Exchange (KLSE now, Bursa Malaysia) and industry specialists defined as market leaders with market share greater than 20 percent of audit services (in terms of the number of clients) within a client specific industry, it is found that Ernst and Young specialising in construction and plantation, KPMG in industrial products, PricewaterhouseCoopers in finance and Arthur Andersen in finance, plantation, technology and trading/services. Keywords: Auditor Industry Specialisation, Market Share, Big 5, Kuala Lumpur Stock Exchange
AUDIT EXPECTATION GAP: CAUSES AND POSSIBLE SOLUTIPONS Teck Heang Lee; Azham Md. Ali
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1193.369 KB) | DOI: 10.25105/imar.v8i1.1199

Abstract

The auditing profession believes the increase of litigation and criticism against the auditors can be contributed to the audit expectation gap. The audit expectation gap is defined as the difference between what the public expects from an audit and what audit profession accepts the audit objective to be. The audit expectation gap is critical to the auditing profession because the greater the unfulfilled expectations from the public, the lower is the credibility, earning potential and prestige associated with the work of auditors. The objectives of the paper are two-fold. Firstly, it attempts to uncover the causes of an audit expectation gap. Secondly, it reviews the possible solutions in narrowing the gap. This paper aims to provide an insight into issues of the audit expectation gap which in turn enable the audit profession and the profession's regulatory bodies to take effective steps in narrowing the audit expectation gap.
THE NEW ECONOMIC POLICY AND THE ACCOUNTING PROFESSION IN MALAYSIA: A CASE OF A MISFIT? Azham Md. Ali
Indonesian Management and Accounting Research Vol. 8 No. 1 (2009)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (852.296 KB) | DOI: 10.25105/imar.v8i1.1201

Abstract

Puxty et al. (1987, p. 273) argue that a concern with the social context is important if accountants are to understand their position and roles in society and if the significance of accountancy is to be assessed. In a case study format where qualitative data were gathered mainly from primary and secondary source materials and semi-structured, open-ended interviews of selected participants, the study focused on what took place in the nation's accounting arena and its immediate surrounding following the violence between Malays and Chinese in May 1969. The New Economic Policy (NEP) in 1971 changed the direction of the Malaysian economy away from a full free enterprise economy in the earlier years. As a result, the Companies Act 1965 and Accountants Act 1967 which together were aimed to facilitate the emergence of such an economy were mainly left unapplied until the mid-1980s when several important facets of the NEP were ended. In addition, the Malaysian Association of Certified Public Accountants' debilitating conduct in the field of accounting examination and training and that of promulgation/adoption of accounting/auditing standards had certainly not helped in improving the situation. All in all, accounting in Malaysia during the NEP era was in an uncertain and unsatisfactory state perhaps befitting the context it was in where the government played the main role in the nation's economy. Thus when it concerned the accounting profession and related matters in the NEP era, following Hopper et al. (1987), it can be argued that accounting development in Malaysia had been implicated in broader ideological and political struggles in the society. Keywords: Accounting, Malaysia, New Economic Policy, Malaysian Institute of Accountants, Malaysian Association of Certified Public Accountants, social context.
Co-Authors Mohd. Hadafi Sahdan Mohd. Hadzrami Harun Rasit Teck Heang Lee