Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective
This study draws on a multi-theoretical lens to explore how the contextual and environmental factors have impacted on the internal audit practices of listed issuers in Malaysia. This study finds that listed issuers decouple the regulatory requirements to stay legitimate. Top management’s scepticism...
| Main Author: | |
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| Format: | Thesis |
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Curtin University
2017
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| Online Access: | http://hdl.handle.net/20.500.11937/59670 |
| _version_ | 1848760534729490432 |
|---|---|
| author | Lee, Soo Sin |
| author_facet | Lee, Soo Sin |
| author_sort | Lee, Soo Sin |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | This study draws on a multi-theoretical lens to explore how the contextual and environmental factors have impacted on the internal audit practices of listed issuers in Malaysia. This study finds that listed issuers decouple the regulatory requirements to stay legitimate. Top management’s scepticism over value contribution of internal audit function has relegated its significant role in governance. A refined framework is developed incorporating the audit committee’s expectation on enhancement of the effectiveness of the internal audit function. |
| first_indexed | 2025-11-14T10:17:19Z |
| format | Thesis |
| id | curtin-20.500.11937-59670 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T10:17:19Z |
| publishDate | 2017 |
| publisher | Curtin University |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-596702017-12-18T04:22:34Z Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective Lee, Soo Sin This study draws on a multi-theoretical lens to explore how the contextual and environmental factors have impacted on the internal audit practices of listed issuers in Malaysia. This study finds that listed issuers decouple the regulatory requirements to stay legitimate. Top management’s scepticism over value contribution of internal audit function has relegated its significant role in governance. A refined framework is developed incorporating the audit committee’s expectation on enhancement of the effectiveness of the internal audit function. 2017 Thesis http://hdl.handle.net/20.500.11937/59670 Curtin University fulltext |
| spellingShingle | Lee, Soo Sin Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective |
| title | Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective |
| title_full | Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective |
| title_fullStr | Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective |
| title_full_unstemmed | Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective |
| title_short | Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective |
| title_sort | audit committee expectations on the effectiveness of the internal audit function: a malaysian perspective |
| url | http://hdl.handle.net/20.500.11937/59670 |