Incidence qualified opinions and the effects on auditor switching: an empirical study in Malaysia

Abstract

This study examines the effect of qualified opinions on auditor switching. lnvestigation was carned out on compantes listed on KLSE based on their annual reports. The results show that there were no relationship between auditor switches and the qualified opinions. The occurrence of profit and loss and size of companies also did not have a relationship with auditor switches. A large proportion of the qualification were also found to be of a lesser degree of seventy.