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 – This paper aims to examine the relationship between internal corporate governance mechanisms and board performance in monitoring roles. Design/methodology/approach – A survey questionnaire was used to gather data on board performance, while annual reports were employed to gather...

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...

Purpose – Two main objectives and they are: to determine whether the internal audit department of the companies listed in the Bursa Malaysia complies with the Standards for the Professional Practice of Internal Auditors IIA (2000); and, to determine whether compliance to SPPIA will affect the...

Purpose – Concern has been raised over the dubious utility of internal control (IC) reports that contain vague disclosures of unclear meaning or that contain sweeping, albeit, and confusing statements. The purpose of this paper is to examine, from a Malaysian perspective, the internal audit...

Purpose – The purpose of this paper is to examine the relationship between corporate governance characteristics, namely the board size, board independence, duality, audit committee, ten largest shareholders, managerial ownership, foreign ownership and government ownership and the extent of...