Audit Firm Tenure and Auditor Reporting Quality: Evidence in Malaysia

Rohami Shafie, Wan Nordin Wan Hussin, Mohd ‘Atef Md. Yusof, Md Hairi Md Hussain


The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia. This study employs well-established going concern model of logistic regression. Our findings show that audit firm tenure is positively significant relationship with auditor reporting quality. Future research should consider other importance variables that may affect the auditor reporting quality such as non-audit services, and audit partner tenure. However, in sum, this study is in line with the recent decision by the regulators not to regulate a mandatory audit firm rotation in Malaysia. This study provides a very importance implication and as a cornerstone to the regulators and policy makers in a developing country as the issue continues to be strong interest among them in improving the auditor independence.  

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International Business Research  ISSN 1913-9004 (Print), ISSN 1913-9012 (Online)

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