Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali

In the wake of corporate failures following economic crisis starting in 1997, the role of audit committees as corporate governance mechanism has became more important to regulators, the accounting profession and the business community. A research was conducted by Carcello and Neal (2000) examinin...

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Main Author:	Ali, Roziani
Format:	Thesis
Language:	English
Published:	2001
Subjects:	Periodicals. Societies. Serials Auditing. Auditors
Online Access:	http://ir.uitm.edu.my/id/eprint/3881/ http://ir.uitm.edu.my/id/eprint/3881/1/TM_ROZAINI%20ALI%20AC%2001_5%201.pdf

id	uitm-3881
recordtype	eprints
spelling	uitm-38812016-10-06T06:25:01Z http://ir.uitm.edu.my/id/eprint/3881/ Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali Ali, Roziani Periodicals. Societies. Serials Auditing. Auditors In the wake of corporate failures following economic crisis starting in 1997, the role of audit committees as corporate governance mechanism has became more important to regulators, the accounting profession and the business community. A research was conducted by Carcello and Neal (2000) examining the relation between the composition of financially distressed firm's audit committees and the likelihood of receiving going-concern report for the year 1994. Hence, this study is conducted to examine the same relation in Malaysian context by examining published information for the year 1998. While previous study found an inverse relationship between percentage of affiliated directors on audit committee and the likelihood of receiving modified going concern report, this study finds insignificant positive relationship between the variables. The result of the study therefore does not support many parties such as the shareholders and Kuala Lumpur Stock Exchange's concern about financial-reporting quality and the recent calls for more independent audit committee. The study document evidences that the likelihood of receiving a going concern report for financially distressed firms is not significantly affected by the audit committee composition. 2001 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/3881/1/TM_ROZAINI%20ALI%20AC%2001_5%201.pdf Ali, Roziani (2001) Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Periodicals. Societies. Serials Auditing. Auditors
spellingShingle	Periodicals. Societies. Serials Auditing. Auditors Ali, Roziani Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali
description	In the wake of corporate failures following economic crisis starting in 1997, the role of audit committees as corporate governance mechanism has became more important to regulators, the accounting profession and the business community. A research was conducted by Carcello and Neal (2000) examining the relation between the composition of financially distressed firm's audit committees and the likelihood of receiving going-concern report for the year 1994. Hence, this study is conducted to examine the same relation in Malaysian context by examining published information for the year 1998. While previous study found an inverse relationship between percentage of affiliated directors on audit committee and the likelihood of receiving modified going concern report, this study finds insignificant positive relationship between the variables. The result of the study therefore does not support many parties such as the shareholders and Kuala Lumpur Stock Exchange's concern about financial-reporting quality and the recent calls for more independent audit committee. The study document evidences that the likelihood of receiving a going concern report for financially distressed firms is not significantly affected by the audit committee composition.
format	Thesis
author	Ali, Roziani
author_facet	Ali, Roziani
author_sort	Ali, Roziani
title	Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali
title_short	Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali
title_full	Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali
title_fullStr	Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali
title_full_unstemmed	Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali
title_sort	audit committee composition and auditor reporting : a study in malaysian environment / roziani ali
publishDate	2001
url	http://ir.uitm.edu.my/id/eprint/3881/ http://ir.uitm.edu.my/id/eprint/3881/1/TM_ROZAINI%20ALI%20AC%2001_5%201.pdf
first_indexed	2023-09-18T22:46:48Z
last_indexed	2023-09-18T22:46:48Z
_version_	1777417279002116096

Audit committee composition and auditor reporting : a study in Malaysian environment / Roziani Ali

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