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DC Field | Value | Language |
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dc.contributor.author | Fatimah Mat Yasin | en_US |
dc.date.accessioned | 2020-08-20T10:46:07Z | - |
dc.date.available | 2020-08-20T10:46:07Z | - |
dc.date.issued | 2012 | - |
dc.identifier.uri | http://studentrepo.iium.edu.my/jspui/handle/123456789/3003 | - |
dc.description.abstract | Increased concerns regarding corporate accountability in various developed nations have been associated with the need for effective audit committee and internal control systems. This is due to large corporate collapses which have demonstrated problems with the quality of financial reporting and auditing. This study examines the nature and extent of the relationship between audit committee characteristics and internal audit function characteristics with audit quality whereby audit fee is used as a proxy for audit quality. The corporate governance characteristics included in this study are audit committee expertise, frequency of audit committee meetings, structure of internal audit function and size of internal audit function. This study applied the agency theory and resource dependence theory. This study also formulated eight hypotheses that guided the analysis and using publicly available information of 200 Malaysian public listed companies for the financial year end 2009 and 2010 each. This study provides recent evidence of a positive relationship between audit quality and two audit committee characteristics: audit committee with postgraduate qualification and frequency of audit committee meeting. Further, a positive relationship is found between audit quality and internal audit function characteristic, which is size of internal audit function. The results indicate firms that consist of more audit committee members with higher tertiary education and meets regularly with well-resourced internal audit units have a significant relationship with the audit quality. Apart from contributing to the literature on corporate governance and audit quality, this study may serve as an input for the regulator to encourage strict enforcement for Malaysian-listed companies to incorporate corporate governance practices especially on audit committee composition and internal audit function. | en_US |
dc.language.iso | en | en_US |
dc.publisher | Kuala Lumpur: International Islamic University Malaysia, 2012 | en_US |
dc.rights | Copyright International Islamic University Malaysia | |
dc.subject.lcsh | Audit committees -- Malaysia | en_US |
dc.subject.lcsh | Auditing, Internal -- Malaysia | en_US |
dc.subject.lcsh | Auditors -- Malaysia | en_US |
dc.subject.lcsh | Quality control -- Auditing | en_US |
dc.title | Audit committee effectiveness and internal audit: an empirical investigation with audit quality | en_US |
dc.type | Master Thesis | en_US |
dc.identifier.url | https://lib.iium.edu.my/mom/services/mom/document/getFile/xxVFpKfTAWpwFTQGf8pKQQaf30aPsyAp20130910115753205 | - |
dc.description.identity | t00011273698FatimahMat | en_US |
dc.description.identifier | Thesis : Audit committee effectiveness and internal audit: an empirical investigation with audit quality /by Fatimah Mat Yasin | en_US |
dc.description.kulliyah | Kulliyyah of Economics and Management Sciences | en_US |
dc.description.programme | Master of Science in Accounting | en_US |
dc.description.degreelevel | Master | |
dc.description.callnumber | t HF 5667.15 F253A 2012 | en_US |
dc.description.notes | Thesis (MSc. ACC)--International islamic University malaysia, 2012 | en_US |
dc.description.physicaldescription | xii, 105 leaves : ill. ; 30cm | en_US |
item.openairetype | Master Thesis | - |
item.grantfulltext | open | - |
item.fulltext | With Fulltext | - |
item.languageiso639-1 | en | - |
item.openairecristype | http://purl.org/coar/resource_type/c_18cf | - |
item.cerifentitytype | Publications | - |
Appears in Collections: | KENMS Thesis |
Files in This Item:
File | Description | Size | Format | |
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t00011273698FatimahMat_SEC_24.pdf | 24 pages file | 553.87 kB | Adobe PDF | View/Open |
t00011273698FatimahMat_SEC.pdf Restricted Access | Full text secured file | 1.13 MB | Adobe PDF | View/Open Request a copy |
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