This study investigates whether audit committee do contribute towards external auditor independence. Audit committees are mandatory internal control mechanism required in all listed firms to ensure effective enforcement of good corporate governance. The results indicate that auditor independence...

The practice of companies hiring accounting and finance personnel from their external audit firms become the attention of various parties due to the potential impact of such practice on audit and financial reporting quality. This study investigates the prevalence of the 'revolving door' practice...

This study examines the disclosures contained in Audit Committee Reports (ACRs) and the level of compliance of the current practices to the amended Kuala Lumpur Stock Exchange listing requirements after the adoption of various recommendations made by the High-Level of Finance Committee on...

The aim of this study is to investigate the perceptions of corporate management on the relationship of audit committee composition and effectiveness. Issues examined include status of audit committee members, member's financial literacy, status of chairman of audit committee, and good...

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...

The aim of this study is to investigate the perceptions of senior managers of Malaysian publicly listed companies concerning audit committee resources, appointment, and the impact of audit committee establishment on company performance and future scope of audit committee. Questionnaire survey...

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 study investigates the distributional characteristics and appropriate remedial actions of selected financial ratios from failed and non-failed Malaysian listed firms. A total of 66 listed firms with 330 observations and 65 variables were examined for the period from 1980 to 1996. The...

This paper examines four issues relating to the impact of regulatory sanctions to auditor independence: peer review, risk of disciplinary action by professional bodies, risk of action by the investigation committee of the Malaysian Institute of Accountants (MIA) and effective enforcement...

An effective system of rules, practices and processes by which Islamic Financial Institutions (IFIs) are directed and controlled to ensure their business operations are Shariah-compliant has important implications on their reputation and their future growth. The Shariah Committee is a mandated...