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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

Author

Mohd Mohid Rahmat

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2 papers indexed here

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Open access Sep 2026

Auditor reappointment and repetitive key audit matters: The moderating role of Big 4 in Malaysia

This study examines the patterns of repetitive Key Audit Matters (KAM) disclosures and investigates how these trends are influenced by auditor reappointment (audit partner and audit firm) and audit firm brand names (Big 4 vs. non-Big 4) in Malaysia. Using a sample of 654 companies listed on Bursa Malaysia from 2016-202...

Nurhusnina Hani Mohd Shah, Siti Hajar Asmah Ali, N. Abu et al. · 0 citations
Open access 2026

Auditor Type and Audit Quality in China: The Role of State Ownership

This study examines the resource-based view (RBV) against the institution-based view (IBV) using China's state-engineered audit market, where a decade of policy-driven consolidation created a Top 6 group of local audit firms intended to rival the Big 4. The RBV suggests that the Big 4's accumulated, firm-specific resou...

Ye Wang, Siti Hajar Asmah Ali, N. Abu et al. · 0 citations

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