An Empirical Evidence of Performance Measurement of Audit Firms in Malaysia

  •  Mohd Noor Azli Ali Khan    
  •  Rohaizat Baharun    
  •  Kamaruzzaman Abdul Rahim    
  •  Norhayati Zakuan    


This study investigates the method applied by Bumiputera audit firms to measure their performance, and the factors or variables that affect the firms’ performance. Performance measurement consists of rules for assigning a value to objects or events in such a way as to represent quantities, qualities or categories of an attribute. In view of the importance of performance measurement as a planning and control mechanism, this exploratory study has been carried out. Data was collected through survey questionnaires, which were distributed by the non-probability sampling method. Among the 32 firms selected, only 29 firms measured their performance. The performance measurement approaches used by those firms are increased in the number of clients, comparison of annual income and comparison of annual profit. The result also reveals that customer factor is the main factor that affects the performance of the Bumiputera audit firms.

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