Audit Committee's Effectiveness and Financial Reporting Quality: The case of GLCs in Malaysia - Brossura

Jamil, Nurul Nazlia; Puat Nelson, Sherliza

Brossura

ISBN 10: 3847336789 ISBN 13: 9783847336785

Casa editrice: LAP LAMBERT Academic Publishing, 2012

Riassunto

Financial reporting quality has been under scrutiny especially after the collapse of major companies. The main objective of this study is to investigate the audit committee’s effectiveness on the financial reporting quality among the Malaysian GLCs. In particular, the study examined the impact of audit committee characteristics (independence, size, frequency meeting and financial expertise) on earnings management in periods prior to and following the transformation program (2003-2009). The study is important as it provides additional knowledge about the impact of audit committee’s effectiveness on reducing the earnings management, and assist practitioners, policymakers and regulators such as Malaysian Institute of Accountants, Securities Commission and government to determine ways to enhance audit committee’s effectiveness and improve the financial reporting of GLCs, as well as improving the quality of the accounting profession.

Su questo libro

L'autore

Nurul Nazlia Jamil, Bachelor of Accounting (IIUM), Ms.Acc (IIUM). Her current research interest falls under the area of auditing, financial accounting and reporting and corporate governance.

Dettagli dell'edizione

• Editore: LAP LAMBERT Academic Publishing
• Data di pubblicazione: 2012
• Lingua: Inglese
• ISBN 10: 3847336789
• ISBN 13: 9783847336785
• Rilegatura: Copertina flessibile
• Numero di pagine: 92
• Contatto del produttore: non disponibile
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