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

Jamil, Nurul Nazlia; Puat Nelson, Sherliza

 
9783847336785: Audit Committee's Effectiveness and Financial Reporting Quality: The case of GLCs in Malaysia
Softcover
ISBN 10: 3847336789 ISBN 13: 9783847336785
Verlag: LAP LAMBERT Academic Publishing, 2012

Inhaltsangabe

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.

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Reseña del editor

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.

Biografía del autor

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.

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Verlag
LAP LAMBERT Academic Publishing
Erscheinungsdatum
2012
Sprache
Englisch
ISBN 10 
3847336789
ISBN 13 
9783847336785
Einband
Tapa blanda
Anzahl der Seiten
92
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Verantwortliche Person
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