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
Online Access:	https://ir.uitm.edu.my/id/eprint/3881/1/TM_ROZAINI%20ALI%20AC%2001_5%201.pdf
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id	my-uitm-ir.3881
record_format	uketd_dc
spelling	my-uitm-ir.38812022-04-04T03:58:41Z Audit committee composition and auditor reporting: a study in Malaysian environment / Roziani Ali 2001 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 https://ir.uitm.edu.my/id/eprint/3881/ https://ir.uitm.edu.my/id/eprint/3881/1/TM_ROZAINI%20ALI%20AC%2001_5%201.pdf text en public masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Periodicals Societies Serials Periodicals Societies Serials
spellingShingle	Periodicals Societies Serials Periodicals Societies Serials 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
qualification_level	Master's degree
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
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2001
url	https://ir.uitm.edu.my/id/eprint/3881/1/TM_ROZAINI%20ALI%20AC%2001_5%201.pdf
_version_	1783733105236901888

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

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