3.1 Research Analysis and Sampling
3.1.1 Data analysis
There are two types of data research analysis is available in a way or methods to collect the data, which qualitative data analysis and quantitative data analysis.
Qualitative analysis is primarily exploratory to gain the data for the research and is based on non-statistical data. It is usually be used to expand an understanding of the underlying reasons, opinion and suggestion. Besides that, it helps the researchers to develop ideas or hypotheses for potential quantitative research analysis (Saunder et al. 2003). Qualitative data analysis methods are vary between using unstructured or semi-structured techniques. The example of the methods that commonly be used by researcher like, case study, individual or group interviews and questionnaires (Saunder et al. 2003).
Quantitative analysis is based on statistical data in order to investigate the main research hypothesis (Saunder et al. 2003). Quantitative data analysis is used in measurable data and it is directly derived from the ...
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.... (1999), claim that, higher audit quality is been correlate with the auditors from big firm due to auditor from bigger firm is more expertise in auditing service.
However, Chi et al. (2011), argue that, higher audit quality is positive correlate with greater of earnings management. The reason is, managers are more likely to manipulate the earnings management when their accounting flexibility due to lower quality of auditors. Hence, audit quality is be proxies by audit firm size the following hypothesis is formulated.
H0: Given the institutional environment in Malaysia, there is significantly no association between the auditors from and the occurrence of the level on earnings management.
H1: Given the institutional environment in Malaysia, there is a significantly negative association between auditor firm size and the occurrence of the level on earnings management.
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