The impact of new regulations on earnings management among Malaysian listed firms

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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...

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Bibliographic Details
Main Authors:	Abdullah, Shamsul Nahar, Che A Halim, Nur Fajrina, Puat Nelson, Sherliza
Format:	Proceeding Paper
Language:	English English
Published:	2014
Subjects:	HF5387 Business ethics
Online Access:	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

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