Non-compliant companies and audit committee composition towards KLSE listing requirements
This study examines the relationship between non-compliant companies and the audit committee composition towards complying the Kuala Lumpur Stock Exchange (KLSE) Listing Requirements. This research considers existing literature in audit committee and ascertains whether there is significant between...
| Main Authors: | , , |
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| Format: | Monograph |
| Language: | English |
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Universiti Utara Malaysia
2002
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| Online Access: | https://repo.uum.edu.my/id/eprint/5412/1/Non-compliant_companies_and_audit_committee_composition_towards_klse_listing_requirements.pdf |
| _version_ | 1803625030428393472 |
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| author | Amran, Noor Afza Aripin, Norhani Hassan, Nor Laili |
| author_facet | Amran, Noor Afza Aripin, Norhani Hassan, Nor Laili |
| author_sort | Amran, Noor Afza |
| collection | UUM |
| description | This study examines the relationship between non-compliant companies and the audit committee composition towards complying the Kuala Lumpur Stock Exchange (KLSE) Listing Requirements. This research considers existing literature in audit committee and ascertains whether there is significant between audit committee composition and number of non-executive directors between non-compliant companies and compliant companies towards KLSE regulation. The Statistical findings provide some evidence that the audit size and number of non-executive directors could not differentiate between compliant and non-compliant companies. Companies are still exposed to the liabilities of being reprimanded/fined or both by the KLSE if the companies failed to comply with KLSE rules and regulations. It suggested that by imposing rules and regulations, Malaysian companies are hoped to have a better financial reporting and becoming more transparent in disclosing the company's financial information which consequently helps bridging towards a better corporate governance. |
| first_indexed | 2024-07-04T05:27:47Z |
| format | Monograph |
| id | uum-5412 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:27:47Z |
| publishDate | 2002 |
| publisher | Universiti Utara Malaysia |
| record_format | dspace |
| spelling | uum-54122014-02-10T08:45:42Z https://repo.uum.edu.my/id/eprint/5412/ Non-compliant companies and audit committee composition towards KLSE listing requirements Amran, Noor Afza Aripin, Norhani Hassan, Nor Laili HF5601 Accounting This study examines the relationship between non-compliant companies and the audit committee composition towards complying the Kuala Lumpur Stock Exchange (KLSE) Listing Requirements. This research considers existing literature in audit committee and ascertains whether there is significant between audit committee composition and number of non-executive directors between non-compliant companies and compliant companies towards KLSE regulation. The Statistical findings provide some evidence that the audit size and number of non-executive directors could not differentiate between compliant and non-compliant companies. Companies are still exposed to the liabilities of being reprimanded/fined or both by the KLSE if the companies failed to comply with KLSE rules and regulations. It suggested that by imposing rules and regulations, Malaysian companies are hoped to have a better financial reporting and becoming more transparent in disclosing the company's financial information which consequently helps bridging towards a better corporate governance. Universiti Utara Malaysia 2002-07 Monograph NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/5412/1/Non-compliant_companies_and_audit_committee_composition_towards_klse_listing_requirements.pdf Amran, Noor Afza and Aripin, Norhani and Hassan, Nor Laili (2002) Non-compliant companies and audit committee composition towards KLSE listing requirements. Project Report. Universiti Utara Malaysia, Sintok. (Unpublished) http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000208401 |
| spellingShingle | HF5601 Accounting Amran, Noor Afza Aripin, Norhani Hassan, Nor Laili Non-compliant companies and audit committee composition towards KLSE listing requirements |
| title | Non-compliant companies and audit committee composition towards KLSE listing requirements |
| title_full | Non-compliant companies and audit committee composition towards KLSE listing requirements |
| title_fullStr | Non-compliant companies and audit committee composition towards KLSE listing requirements |
| title_full_unstemmed | Non-compliant companies and audit committee composition towards KLSE listing requirements |
| title_short | Non-compliant companies and audit committee composition towards KLSE listing requirements |
| title_sort | non compliant companies and audit committee composition towards klse listing requirements |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/5412/1/Non-compliant_companies_and_audit_committee_composition_towards_klse_listing_requirements.pdf |
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