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Nurhusnina Hani Mohd Shah

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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

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