UPM Institutional Repository

Audit committee and auditor independence: the bankers' perception


Muhamad Sori, Zulkarnain and Mohamad, Shamsher (2009) Audit committee and auditor independence: the bankers' perception. International Journal of Economics and Management, 3 (2). pp. 317-331. ISSN 1823-836X


This paper examines the perception of bankers on contribution of audit committees towards external auditor independence in public listed companies. All Malaysian public listed companies are required to establish an audit committee as a measure to improve on the internal control mechanism that can help improve the corporate governance practices of firms. Postal questionnaires and interview surveys were used to solicit the perception and views of loan officers. The majority of the respondents believe that auditor independence is preserved with the presence of an actively functioning audit committee. This implies favourably on the corporate governance reforms initiated by the government after the 1998 financial crisis.

Download File


Download (439kB) | Preview
Official URL or Download Paper: http://econ.upm.edu.my/ijem/vol3_no2.htm

Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Publisher: Faculty of Economics and Management, Universiti Putra Malaysia
Keywords: Loan officers; Meeting; Report; Audit fees; Composition
Depositing User: Nabilah Mustapa
Date Deposited: 03 Aug 2015 05:21
Last Modified: 03 Aug 2015 05:21
URI: http://psasir.upm.edu.my/id/eprint/39468
Statistic Details: View Download Statistic

Actions (login required)

View Item View Item