Audit committee has been in existence for many decades. The establishment of audit committee aimed to mitigate corporate fraudulent or creative accounting practices through internal control initiated by independent and effectively functioning non-executive members of audit committee. An...

The aim of this paper is to examine the impact of auditor reputation (i.e. size of audit firm) on auditor independence. Questionnaire and interview survey were employed to seek the perceptions of senior managers of Malaysian audit firms, banks and public listed companies. Consistent with prior...