Audit committee support and auditor independence
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 is...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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ICFAI University Press
2008
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| Online Access: | http://psasir.upm.edu.my/id/eprint/13329/1/Audit%20committee%20support%20and%20auditor%20independence.pdf |
| _version_ | 1796968414962515968 |
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| author | Muhamad Sori, Zulkarnain Ramadilli Mohd, Shamsher Mohamad Mohd Saad, Siti Shaharatulfazzah |
| author_facet | Muhamad Sori, Zulkarnain Ramadilli Mohd, Shamsher Mohamad Mohd Saad, Siti Shaharatulfazzah |
| author_sort | Muhamad Sori, Zulkarnain |
| collection | UPM |
| description | 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 is positively associated with audit committee meetings, audit committee report in the annual report, roles to approve and review audit fees, and composition of audit board. These results are consistent with the spirit of corporate governance code that was designed, among others, to improve the quality of financial reporting and hence increase confidence in the information presented in the reports. |
| first_indexed | 2024-03-06T07:28:02Z |
| format | Article |
| id | upm.eprints-13329 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-03-06T07:28:02Z |
| publishDate | 2008 |
| publisher | ICFAI University Press |
| record_format | dspace |
| spelling | upm.eprints-133292016-01-26T02:23:47Z http://psasir.upm.edu.my/id/eprint/13329/ Audit committee support and auditor independence Muhamad Sori, Zulkarnain Ramadilli Mohd, Shamsher Mohamad Mohd Saad, Siti Shaharatulfazzah 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 is positively associated with audit committee meetings, audit committee report in the annual report, roles to approve and review audit fees, and composition of audit board. These results are consistent with the spirit of corporate governance code that was designed, among others, to improve the quality of financial reporting and hence increase confidence in the information presented in the reports. ICFAI University Press 2008 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/13329/1/Audit%20committee%20support%20and%20auditor%20independence.pdf Muhamad Sori, Zulkarnain and Ramadilli Mohd, Shamsher Mohamad and Mohd Saad, Siti Shaharatulfazzah (2008) Audit committee support and auditor independence. The ICFAI Journal of Corporate Governance, 7 (1). pp. 51-65. ISSN 0972-6853 http://www.iupindia.in/108/IJCG_Audit_Committee_51.html |
| spellingShingle | Muhamad Sori, Zulkarnain Ramadilli Mohd, Shamsher Mohamad Mohd Saad, Siti Shaharatulfazzah Audit committee support and auditor independence |
| title | Audit committee support and auditor independence |
| title_full | Audit committee support and auditor independence |
| title_fullStr | Audit committee support and auditor independence |
| title_full_unstemmed | Audit committee support and auditor independence |
| title_short | Audit committee support and auditor independence |
| title_sort | audit committee support and auditor independence |
| url | http://psasir.upm.edu.my/id/eprint/13329/1/Audit%20committee%20support%20and%20auditor%20independence.pdf |
| work_keys_str_mv | AT muhamadsorizulkarnain auditcommitteesupportandauditorindependence AT ramadillimohdshamshermohamad auditcommitteesupportandauditorindependence AT mohdsaadsitishaharatulfazzah auditcommitteesupportandauditorindependence |