Audit committee expertise and financial reporting quality: an empirical study in Malaysia

Puat Nelson, Sherliza (2011) Audit committee expertise and financial reporting quality: an empirical study in Malaysia. Lambert Academic Publishing, Germany. ISBN 9783846557648 / 3846557641

Preview

PDF - Published Version Download (572kB) | Preview

Abstract

Since Sarbanes Oxley Act 2002, there has been growing interest in the research concerning audit committee expertise. Audit committee plays an important role on the quality and credibility of financial reporting, since they effectively function as a governance mechanism. Whilst, many studies have examined the attributes of audit committee financial expertise with regard to financial reporting quality, and their composition of expertise on the audit committee board, few have focused on the financial expertise aspect specifically and none have considered extending the meaning of expert other than the notion of a professionally qualified accountant. This study examines the audit committee expertise attribute in detail and investigates the relationship between these expertise attributes and financial reporting quality, and thus, complements extant literature on audit committee expertise

Item Type:	Book
Additional Information:	3486/11105
Uncontrolled Keywords:	audit committee expertise
Subjects:	H Social Sciences > HG Finance > HG4001 Financial management. Business finance. Corporation finance.
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Sherliza Puat Nelson
Date Deposited:	09 Feb 2012 08:23
Last Modified:	22 May 2012 14:41
URI:	http://irep.iium.edu.my/id/eprint/11105

Actions (login required)

View Item