Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat

The study investigates the effectiveness of audit committee in terms of the quality of reporting. Specifically, the study examines the relationship between quality of reporting of companies listed on the Bursa Malaysia and some elements of corporate governance namely the external audit and the audit...

Full description

Bibliographic Details
Main Authors:	Ismail, Hashanah, Mohd. Iskandar, Takiah
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2008
Online Access:	http://ir.uitm.edu.my/id/eprint/193/ http://ir.uitm.edu.my/id/eprint/193/1/AJ_HASHANAH%20ISMAIL%20MAR%2008.pdf

id	uitm-193
recordtype	eprints
spelling	uitm-1932017-06-22T06:44:58Z http://ir.uitm.edu.my/id/eprint/193/ Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat Ismail, Hashanah Mohd. Iskandar, Takiah The study investigates the effectiveness of audit committee in terms of the quality of reporting. Specifically, the study examines the relationship between quality of reporting of companies listed on the Bursa Malaysia and some elements of corporate governance namely the external audit and the audit committee. Characteristics of audit committee being examined include financial literacy, multiple directorships, independence of audit committee, and activeness of the committee. Good quality corporate reporting provides credible information of company performance to users for economic decisions. The quality of corporate reporting is determined based on the selection criteria for the National Annual Corporate Report Award 2002. The sample consists of fifty-four companies with good annual reports and fifty-four companies with poor annual reports. Using logistic regression, results show that only multiple directorships of audit committee members is significantly related to quality of reporting Accounting Research Institute (ARI) & Faculty of Accountancy 2008-07 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/193/1/AJ_HASHANAH%20ISMAIL%20MAR%2008.pdf Ismail, Hashanah and Mohd. Iskandar, Takiah (2008) Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat. Malaysian Accounting Review, 7 (1). pp. 21-42. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	The study investigates the effectiveness of audit committee in terms of the quality of reporting. Specifically, the study examines the relationship between quality of reporting of companies listed on the Bursa Malaysia and some elements of corporate governance namely the external audit and the audit committee. Characteristics of audit committee being examined include financial literacy, multiple directorships, independence of audit committee, and activeness of the committee. Good quality corporate reporting provides credible information of company performance to users for economic decisions. The quality of corporate reporting is determined based on the selection criteria for the National Annual Corporate Report Award 2002. The sample consists of fifty-four companies with good annual reports and fifty-four companies with poor annual reports. Using logistic regression, results show that only multiple directorships of audit committee members is significantly related to quality of reporting
format	Article
author	Ismail, Hashanah Mohd. Iskandar, Takiah
spellingShingle	Ismail, Hashanah Mohd. Iskandar, Takiah Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
author_facet	Ismail, Hashanah Mohd. Iskandar, Takiah
author_sort	Ismail, Hashanah
title	Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
title_short	Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
title_full	Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
title_fullStr	Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
title_full_unstemmed	Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
title_sort	corporate reporting quality, audit committee and quality of audit / hashanah ismail, takiah mohd. iskandar and mohd. mohid rahmat
publisher	Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate	2008
url	http://ir.uitm.edu.my/id/eprint/193/ http://ir.uitm.edu.my/id/eprint/193/1/AJ_HASHANAH%20ISMAIL%20MAR%2008.pdf
first_indexed	2023-09-18T22:44:13Z
last_indexed	2023-09-18T22:44:13Z
_version_	1777417116503244800

Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat

Similar Items