The impact of new regulations on earnings quality among Malaysian firms
The main purpose of this study is to 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. Specifically, it is argued that the m...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
International Islamic University Malaysia
2014
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/40436/ http://irep.iium.edu.my/40436/ http://irep.iium.edu.my/40436/1/Vol22No2Paper2.pdf |