The purpose of this study is to examine the accounting standards compliance level among the public listed companies in Malaysia. It also investigates the corporate attributes (profitability, leverage ratio, type of industry, size of company and nature of external auditors) and corporate...

This research investigated the extent of companies' compliance with the Kuala Lumpur Stock Exchange (KLSE) listing requirements in relation to audit committees. Additionally, the research set out to identify any significant differences in compliance between PN4 companies, that is companies that...

Purpose – The aim of this paper is to examine the linkages between board ownership, audit committees' effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the audit committee and corporate voluntary disclosures....

Purpose – The aim of the paper is to examine the linkages between board ownership, audit committees' (ACs) effectiveness in terms of the proportion of independent non‐executive directors (INED) and expert members on the AC and corporate voluntary disclosures. Design/methodology/approach –...

Purpose – The purpose of this paper is to extend the audit pricing literature by examining whether institutional investors and political connection are associated with higher audit fees. Design/methodology/approach – Both descriptive and multivariate analyses are employed to address the...

Purpose This paper aims to investigate whether the revised Malaysian Code on Corporate Governance in 2007 enhances earnings conservatism. In addition, the authors examine the relationship between board of directors’ expertise and conservatism. The third objective is to investigate the...