Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria

Strengthening corporate governance is not the only thing that should be focused on to reduce the risk of corporate collapses. Increasing the effectiveness of internal control also should be given the same consideration. However, factors that may influence the effectiveness of internal control were n...

Full description

Saved in:

Bibliographic Details
Main Author:	Zakaria, Ros Amalina
Format:	Thesis
Language:	English
Published:	2013
Subjects:	Accounting Bookkeeping
Online Access:	https://ir.uitm.edu.my/id/eprint/44594/1/44594.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uitm-ir.44594
record_format	uketd_dc
spelling	my-uitm-ir.445942021-03-31T06:24:22Z Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria 2013-08 Zakaria, Ros Amalina Accounting. Bookkeeping Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Strengthening corporate governance is not the only thing that should be focused on to reduce the risk of corporate collapses. Increasing the effectiveness of internal control also should be given the same consideration. However, factors that may influence the effectiveness of internal control were never been discussed in details, and therefore, the main objective of this study is to examine influence of board and audit committee effectiveness on effectiveness of internal control. Annual reports of top 133 public listed companies are examined by using content analysis for the year of 2011. Various statistical analyses were conducted to examine the effect of board and audit committee effectiveness on the effectiveness of internal control. The results reveal that board of directors' independence and meeting frequency has significant positive influence on the effectiveness of internal control. This implies that companies' internal control is effective when the board of directors is independence and when the board's meeting is conducted more frequently. The results also provide that audit committee's independence has significant negative influence on the effectiveness of internal control, which implies that companies' internal control is less effective when the audit committee is independence. Other determinants of board' and audit committee's effectiveness such as CEO duality, audit committee's size and audit committee's meeting frequency do not give any influences on the internal control effectiveness of Malaysian companies. 2013-08 Thesis https://ir.uitm.edu.my/id/eprint/44594/ https://ir.uitm.edu.my/id/eprint/44594/1/44594.pdf text en public masters Universiti Teknologi MARA Faculty of Accountancy Ahmad, Zaini (Assoc. Prof. Dr.)
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Ahmad, Zaini (Assoc. Prof. Dr.)
topic	Accounting Bookkeeping Accounting Bookkeeping
spellingShingle	Accounting Bookkeeping Accounting Bookkeeping Zakaria, Ros Amalina Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria
description	Strengthening corporate governance is not the only thing that should be focused on to reduce the risk of corporate collapses. Increasing the effectiveness of internal control also should be given the same consideration. However, factors that may influence the effectiveness of internal control were never been discussed in details, and therefore, the main objective of this study is to examine influence of board and audit committee effectiveness on effectiveness of internal control. Annual reports of top 133 public listed companies are examined by using content analysis for the year of 2011. Various statistical analyses were conducted to examine the effect of board and audit committee effectiveness on the effectiveness of internal control. The results reveal that board of directors' independence and meeting frequency has significant positive influence on the effectiveness of internal control. This implies that companies' internal control is effective when the board of directors is independence and when the board's meeting is conducted more frequently. The results also provide that audit committee's independence has significant negative influence on the effectiveness of internal control, which implies that companies' internal control is less effective when the audit committee is independence. Other determinants of board' and audit committee's effectiveness such as CEO duality, audit committee's size and audit committee's meeting frequency do not give any influences on the internal control effectiveness of Malaysian companies.
format	Thesis
qualification_level	Master's degree
author	Zakaria, Ros Amalina
author_facet	Zakaria, Ros Amalina
author_sort	Zakaria, Ros Amalina
title	Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria
title_short	Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria
title_full	Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria
title_fullStr	Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria
title_full_unstemmed	Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria
title_sort	effectiveness of internal control: the influence of board and audit committee effectiveness / ros amalina zakaria
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/44594/1/44594.pdf
_version_	1783734722997780480

Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria

Similar Items