Wan Nordin Wan Hussin · Hasan Mohamad Bamahros · Siti Norwahida Shukeri ·Managerial Auditing Journal ·2018
Purpose Motivated by a recent call from DeFond and Zhang (2014) for auditing scholars to use “a richer set of audit firm, auditor office, and individual auditor characteristics to capture competency”, this study aims to extend the related l...