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Audit Committee's Effectiveness and Financial Reporting Quality: The case of GLCs in Malaysia - Tapa blanda
Sinopsis
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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Audit Committee's Effectiveness and Financial Reporting Quality
Publicado por
LAP LAMBERT Academic Publishing Apr 2012, 2012
ISBN 10: 3847336789
ISBN 13: 9783847336785
Nuevo
Taschenbuch
Librería: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Alemania
Calificación del vendedor: 5 de 5 estrellas
Taschenbuch. Condición: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 92 pp. Englisch. Nº de ref. del artículo: 9783847336785
Cantidad disponible: 2 disponibles
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Audit Committee s Effectiveness and Financial Reporting Quality
Publicado por
LAP LAMBERT Academic Publishing, 2012
ISBN 10: 3847336789
ISBN 13: 9783847336785
Nuevo
Tapa blanda
Librería: moluna, Greven, Alemania
Calificación del vendedor: 4 de 5 estrellas
Condición: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Autor/Autorin: Jamil Nurul NazliaNurul 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.Financial reporting q. Nº de ref. del artículo: 5510951
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Audit Committee's Effectiveness and Financial Reporting Quality : The case of GLCs in Malaysia
Publicado por
LAP LAMBERT Academic Publishing, 2012
ISBN 10: 3847336789
ISBN 13: 9783847336785
Nuevo
Taschenbuch
Librería: AHA-BUCH GmbH, Einbeck, Alemania
Calificación del vendedor: 5 de 5 estrellas
Taschenbuch. Condición: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - 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. Nº de ref. del artículo: 9783847336785
Cantidad disponible: 1 disponibles
Imagen del vendedor
Audit Committee's Effectiveness and Financial Reporting Quality
Publicado por
LAP LAMBERT Academic Publishing Apr 2012, 2012
ISBN 10: 3847336789
ISBN 13: 9783847336785
Nuevo
Taschenbuch
Librería: buchversandmimpf2000, Emtmannsberg, BAYE, Alemania
Calificación del vendedor: 5 de 5 estrellas
Taschenbuch. Condición: Neu. Neuware -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.Books on Demand GmbH, Überseering 33, 22297 Hamburg 92 pp. Englisch. Nº de ref. del artículo: 9783847336785
Cantidad disponible: 2 disponibles