The impact of new regulations on earnings quality among Malaysian firms

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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...

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Bibliographic Details
Main Authors:	Abdullah, Shamsul Nahar, Che A Halim, Nur Fajrina, Puat Nelson, Sherliza
Format:	Article
Language:	English
Published:	International Islamic University Malaysia 2014
Subjects:	HF5387 Business ethics
Online Access:	http://irep.iium.edu.my/40436/ http://irep.iium.edu.my/40436/1/Vol22No2Paper2.pdf

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