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...
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Lambert Academic Publishing
2011
|
| Subjects: | |
| Online Access: | http://irep.iium.edu.my/11105/ http://irep.iium.edu.my/11105/1/audit_committee_expertise_%28TOC%29_-_sherliza.pdf |
| _version_ | 1848777291453169664 |
|---|---|
| author | Puat Nelson, Sherliza |
| author_facet | Puat Nelson, Sherliza |
| author_sort | Puat Nelson, Sherliza |
| building | IIUM Repository |
| collection | Online Access |
| 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 |
| first_indexed | 2025-11-14T14:43:39Z |
| format | Book |
| id | iium-11105 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T14:43:39Z |
| publishDate | 2011 |
| publisher | Lambert Academic Publishing |
| recordtype | eprints |
| repository_type | Digital Repository |
| 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/ |
| spellingShingle | HG4001 Financial management. Business finance. Corporation finance. Puat Nelson, Sherliza Audit committee expertise and financial reporting quality: an empirical study in Malaysia |
| title | 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_short | 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 |
| topic | HG4001 Financial management. Business finance. Corporation finance. |
| 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 |