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An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia

Journal of Financial Reporting and Accounting

ISSN: 1985-2517

Article publication date: 1 December 2007

Abstract

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing industry. Both firms were optimistic that the merger would enhance the performance as well as the profession of the merged firms. This research studies the impact of the merger and the price of audit service charged to their clients. The findings showed that there is no significant impact of the merger on audit pricing. The results provide richer understanding of the relationship between organizational structure and pricing in a developing country.

Keywords

Citation

Hariri, H., Abdul Rahman, N. and Che Ahmad, A. (2007), "An Empirical Evidence of Audit Firm Merger and Audit Pricing in Malaysia", Journal of Financial Reporting and Accounting, Vol. 5 No. 1, pp. 1-19. https://doi.org/10.1108/19852510780001574

Publisher

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Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited