Publication:
Audit committee effectiveness and internal audit: an empirical investigation with audit quality

dc.contributor.affiliation#PLACEHOLDER_PARENT_METADATA_VALUE#en_US
dc.contributor.authorFatimah Mat Yasinen_US
dc.date.accessioned2024-10-04T08:52:05Z
dc.date.available2024-10-04T08:52:05Z
dc.date.issued2012
dc.description.abstractIncreased concerns regarding corporate accountability in various developed nations have been associated with the need for effective audit committee and internal control systems. This is due to large corporate collapses which have demonstrated problems with the quality of financial reporting and auditing. This study examines the nature and extent of the relationship between audit committee characteristics and internal audit function characteristics with audit quality whereby audit fee is used as a proxy for audit quality. The corporate governance characteristics included in this study are audit committee expertise, frequency of audit committee meetings, structure of internal audit function and size of internal audit function. This study applied the agency theory and resource dependence theory. This study also formulated eight hypotheses that guided the analysis and using publicly available information of 200 Malaysian public listed companies for the financial year end 2009 and 2010 each. This study provides recent evidence of a positive relationship between audit quality and two audit committee characteristics: audit committee with postgraduate qualification and frequency of audit committee meeting. Further, a positive relationship is found between audit quality and internal audit function characteristic, which is size of internal audit function. The results indicate firms that consist of more audit committee members with higher tertiary education and meets regularly with well-resourced internal audit units have a significant relationship with the audit quality. Apart from contributing to the literature on corporate governance and audit quality, this study may serve as an input for the regulator to encourage strict enforcement for Malaysian-listed companies to incorporate corporate governance practices especially on audit committee composition and internal audit function.en_US
dc.description.callnumbert HF 5667.15 F253A 2012en_US
dc.description.degreelevelMaster
dc.description.identifierThesis : Audit committee effectiveness and internal audit: an empirical investigation with audit quality /by Fatimah Mat Yasinen_US
dc.description.identityt00011273698FatimahMaten_US
dc.description.kulliyahKulliyyah of Economics and Management Sciencesen_US
dc.description.notesThesis (MSc. ACC)--International islamic University malaysia, 2012en_US
dc.description.physicaldescriptionxii, 105 leaves : ill. ; 30cmen_US
dc.description.programmeMaster of Science in Accountingen_US
dc.identifier.urihttps://studentrepo.iium.edu.my/handle/123456789/2735
dc.identifier.urlhttps://lib.iium.edu.my/mom/services/mom/document/getFile/xxVFpKfTAWpwFTQGf8pKQQaf30aPsyAp20130910115753205
dc.language.isoenen_US
dc.publisherKuala Lumpur: International Islamic University Malaysia, 2012en_US
dc.rightsCopyright International Islamic University Malaysia
dc.subject.lcshAudit committees -- Malaysiaen_US
dc.subject.lcshAuditing, Internal -- Malaysiaen_US
dc.subject.lcshAuditors -- Malaysiaen_US
dc.subject.lcshQuality control -- Auditingen_US
dc.titleAudit committee effectiveness and internal audit: an empirical investigation with audit qualityen_US
dc.typeMaster Thesisen_US
dspace.entity.typePublication

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