Internal and external audit attributes, audit committee characteristics, ownership concentration and earnings quality: Evidence from Malaysia
The objective of the study is to examine the association between internal and external audit attributes, audit committee characteristics, ownership concentration and discretionary accruals (as a proxy of earnings quality) based on the agency and resource dependence theories.The final sample of the s...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Mediterranean Center of Social and Educational Research (MCSER)
2015
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Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/14772/1/6280-24290-1-PB.pdf |