This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on seven issues, namely audit committee...

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...

This paper investigate the impact of five issues on audit committee such as active audit committee, compulsory audit committee reports, audit committee approves audit fees, audit committee reviews audit fees, audit committee comprised of majority independent and non-executive directors, to...