Potential Employment and Auditor Independence

10 Pages Posted: 19 Nov 2007

See all articles by Zulkarnain Muhamad Sori

Zulkarnain Muhamad Sori

INCEIF, The Global University of Islamic Finance

Shamsher Mohamad

University Putra Malaysia - Graduate School of Management

Date Written: November 1, 2007

Abstract

The practice of companies hiring accounting and finance personnel from their external audit firms become the attention of various parties due to the potential impact of such practice on audit and financial reporting quality. This study investigates the prevalence of the 'revolving door' practice in the Malaysian corporate scene through interviews with senior loan officers and managers of public listed companies. The information gathered seems to suggest a minimal impact of this practice on auditor independence.

Keywords: Client Employment, Auditor Independence, External Auditors, Audit Decision

JEL Classification: M40

Suggested Citation

Muhamad Sori, Zulkarnain and Mohamad, Shamsher, Potential Employment and Auditor Independence (November 1, 2007). Available at SSRN: https://ssrn.com/abstract=1031098 or http://dx.doi.org/10.2139/ssrn.1031098

Zulkarnain Muhamad Sori (Contact Author)

INCEIF, The Global University of Islamic Finance ( email )

Lorong Universiti A
Kuala Lumpur, Kuala Lumpur 59100
Malaysia
+60376514173 (Phone)
8 (Fax)

HOME PAGE: http://www.inceif.org/

Shamsher Mohamad

University Putra Malaysia - Graduate School of Management ( email )

Selangor Darul Ehsan
Serdang, Selangor 43400
Malaysia

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