Audit committee expertise and financial reporting quality: an empirical study in Malaysia

Since Sarbanes Oxley Act 2002, there has been growing interest in the research concerning audit committee expertise. Audit committee plays an important role on the quality and credibility of financial reporting, since they effectively function as a governance mechanism. Whilst, many studies have exa...

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Main Author: Puat Nelson, Sherliza
Format: Book
Language:English
Published: Lambert Academic Publishing 2011
Subjects:
Online Access:http://irep.iium.edu.my/11105/
http://irep.iium.edu.my/11105/
http://irep.iium.edu.my/11105/1/audit_committee_expertise_%28TOC%29_-_sherliza.pdf
id iium-11105
recordtype eprints
spelling iium-111052012-05-22T06:41:23Z http://irep.iium.edu.my/11105/ Audit committee expertise and financial reporting quality: an empirical study in Malaysia Puat Nelson, Sherliza HG4001 Financial management. Business finance. Corporation finance. Since Sarbanes Oxley Act 2002, there has been growing interest in the research concerning audit committee expertise. Audit committee plays an important role on the quality and credibility of financial reporting, since they effectively function as a governance mechanism. Whilst, many studies have examined the attributes of audit committee financial expertise with regard to financial reporting quality, and their composition of expertise on the audit committee board, few have focused on the financial expertise aspect specifically and none have considered extending the meaning of expert other than the notion of a professionally qualified accountant. This study examines the audit committee expertise attribute in detail and investigates the relationship between these expertise attributes and financial reporting quality, and thus, complements extant literature on audit committee expertise Lambert Academic Publishing 2011 Book PeerReviewed application/pdf en http://irep.iium.edu.my/11105/1/audit_committee_expertise_%28TOC%29_-_sherliza.pdf Puat Nelson, Sherliza (2011) Audit committee expertise and financial reporting quality: an empirical study in Malaysia. Lambert Academic Publishing, Germany. ISBN 9783846557648 / 3846557641 https://www.lap-publishing.com/
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
topic HG4001 Financial management. Business finance. Corporation finance.
spellingShingle HG4001 Financial management. Business finance. Corporation finance.
Puat Nelson, Sherliza
Audit committee expertise and financial reporting quality: an empirical study in Malaysia
description Since Sarbanes Oxley Act 2002, there has been growing interest in the research concerning audit committee expertise. Audit committee plays an important role on the quality and credibility of financial reporting, since they effectively function as a governance mechanism. Whilst, many studies have examined the attributes of audit committee financial expertise with regard to financial reporting quality, and their composition of expertise on the audit committee board, few have focused on the financial expertise aspect specifically and none have considered extending the meaning of expert other than the notion of a professionally qualified accountant. This study examines the audit committee expertise attribute in detail and investigates the relationship between these expertise attributes and financial reporting quality, and thus, complements extant literature on audit committee expertise
format Book
author Puat Nelson, Sherliza
author_facet Puat Nelson, Sherliza
author_sort Puat Nelson, Sherliza
title Audit committee expertise and financial reporting quality: an empirical study in Malaysia
title_short Audit committee expertise and financial reporting quality: an empirical study in Malaysia
title_full Audit committee expertise and financial reporting quality: an empirical study in Malaysia
title_fullStr Audit committee expertise and financial reporting quality: an empirical study in Malaysia
title_full_unstemmed Audit committee expertise and financial reporting quality: an empirical study in Malaysia
title_sort audit committee expertise and financial reporting quality: an empirical study in malaysia
publisher Lambert Academic Publishing
publishDate 2011
url http://irep.iium.edu.my/11105/
http://irep.iium.edu.my/11105/
http://irep.iium.edu.my/11105/1/audit_committee_expertise_%28TOC%29_-_sherliza.pdf
first_indexed 2023-09-18T20:20:28Z
last_indexed 2023-09-18T20:20:28Z
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