Exploring the Role and Impact of Mergers and Acquisitions in the Growth of Small and Medium sized Audit Firms in Malaysia
Keywords:
Mergers and acquisitions, Malaysia, small and medium-sized audit firmsAbstract
This study aims to provide insight into the role and impact of mergers and acquisitions (M&A) on the development of small and medium-sized audit firms in Malaysia. By analysing the current situation of the Malaysian auditing industry and combining the theory and practice of M&A, this article reveals the challenges and opportunities faced by small and medium-sized audit firms in the current market environment. The article elaborates on how M&A can serve as a strategic choice to help these firms achieve the goals of scale expansion, resource integration, service capability enhancement, and market share expansion. At the same time, it also provides an in-depth analysis of the impact of M&A on organisational structure and cultural integration, human resources integration, client relationship maintenance, financial risk, and legal compliance.
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