The impact of new regulations on earnings management among Malaysian listed firms
We examine the impact of the establishment of the Audit Oversight Board (AOB) on audit effort and the effect of the introduction of provisions 317A and 320A of the Capital Markets and Services Act (CMSA) and earnings management. Thus, auditors have to put in more effort, which requires them to incre...
| Main Authors: | , , |
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| Format: | Conference or Workshop Item |
| Language: | English English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/39968/ http://irep.iium.edu.my/39968/ http://irep.iium.edu.my/39968/4/WBI8-92014.pdf http://irep.iium.edu.my/39968/5/impact_of_new_regulation-compiled.pdf |