The Political Economy of External Auditing in Malaysia 1957-1997

• Main Author: Azham Md. Ali
• Format: Book
• Language: English
• Published: Sintok Universiti Utara Malaysia Press 1999
• Subjects: Auditing > History > 20th century > Malaysia; Malaysia > Politics and government > History
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 This his work investigates the role and contribution of external auditing as practised in Malaysian society in the first 40 years since independence in 1957. It applies the political economic approach, which emphasises the social relations aspects of professional activity rather than economic forces alone. The political economic approach is applied by utilising an enlarged exogenous framework of processual change analysis. This particular interpretive framework views external auditing in Malaysia over the forty year period (1957-1997) as an open, dynamic social system comprising two pattern transformations. The study focuses specifically on the historical development of, and environmental influences on the country's audit practice, and provides insights into the operational form of contemporary audit practice and the historical, social, economic and political deteminants of that form. The writer extrapolates that in all probability, the future of auditing in Malaysia will continue to be constrained by unresolved problems: audit in Malaysia seems to be a case of "the triumph of hope over experience." Azham Md.Ali gained his doctorate in accounting in 1998 from the University of Manchester, England and is currently an Associate Professor at the School of Accountancy, Universiti Utara Malaysia. His research interests are the accounting profession, international accounting and accounting history. This monograph is based on his PhD work at the highly rated Manchester School of Accounting and Finance.