Citation
Muhamad Sori, Zulkarnain and Ramadilli Mohd, Shamsher Mohamad and Mohd Saad, Siti Shaharatulfazzah
(2008)
Audit committee support and auditor independence.
The ICFAI Journal of Corporate Governance, 7 (1).
pp. 51-65.
ISSN 0972-6853
Abstract
This study investigates whether audit committee do contribute towards external auditor independence. Audit committees are mandatory internal control mechanism required in all listed firms to ensure effective enforcement of good corporate governance. The results indicate that auditor independence is positively associated with audit committee meetings, audit committee report in the annual report, roles to approve and review audit fees, and composition of audit board. These results are consistent with the spirit of corporate governance code that was designed, among others, to improve the quality of financial reporting and hence increase confidence in the information presented in the reports.
Download File
Official URL or Download Paper: http://www.iupindia.in/108/IJCG_Audit_Committee_51...
|
Additional Metadata
| Item Type: | Article |
|---|---|
| Divisions: | Faculty of Economics and Management |
| Publisher: | ICFAI University Press |
| Keywords: | Audit committee; Auditor independence; Bursa Malaysia; Perceptions; Compliance |
| Depositing User: | Nabilah Mustapa |
| Date Deposited: | 26 Jan 2016 02:23 |
| Last Modified: | 26 Jan 2016 02:23 |
| URI: | http://psasir.upm.edu.my/id/eprint/13329 |
| Statistic Details: | View Download Statistic |
Actions (login required)
 |
View Item |