RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA
Malaysia is a developing economy which is one of the corporate leaders in South East Asian countries. Practicing audit committee is mandatory for public listed firms in Malaysia according to Bursa Malaysia Listing Requirements as well Malaysian Code of Corporate Governance. The purpose of this pape...
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| Format: | Article |
| Language: | English |
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Virtus Interpress
2014
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| Online Access: | http://ir.unimas.my/id/eprint/9441/ http://ir.unimas.my/id/eprint/9441/1/NO%2053%20RELATIONSHIP%20BETWEEN%20AUDIT%20COMMITTEE%20%28abstract%29.pdf |
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| author | Abdullah, Al Mamun Qaiser Rafique, Yasser Md. Ashikur, Rahman Wickramasinghe, Ananda Nathan, Thurai Murugan |
| author_facet | Abdullah, Al Mamun Qaiser Rafique, Yasser Md. Ashikur, Rahman Wickramasinghe, Ananda Nathan, Thurai Murugan |
| author_sort | Abdullah, Al Mamun |
| building | UNIMAS Institutional Repository |
| collection | Online Access |
| description | Malaysia is a developing economy which is one of the corporate leaders in South East Asian countries.
Practicing audit committee is mandatory for public listed firms in Malaysia according to Bursa Malaysia Listing Requirements as well Malaysian Code of Corporate Governance. The purpose of this paper is to examine the association between audit committee characteristics and firm performance
among public listed firms in Malaysia. This study employed EVA as performance measurement tool. The sample is 75 firm year observations and covers fiscal years 2008-2010. The study found that audit committee independence is positively associated with firm performance while audit quality is
negatively associated in Malaysia. Overall, audit committee characteristics have a positive effect on firm performance. This study contributes to the literature as well as in empirical evidence on audit committee characteristics and firm audit quality. The results suggest that Big 4 firms have a negative impact on value based measure in Malaysia. |
| first_indexed | 2025-11-15T06:25:51Z |
| format | Article |
| id | unimas-9441 |
| institution | Universiti Malaysia Sarawak |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T06:25:51Z |
| publishDate | 2014 |
| publisher | Virtus Interpress |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | unimas-94412023-08-22T02:18:20Z http://ir.unimas.my/id/eprint/9441/ RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA Abdullah, Al Mamun Qaiser Rafique, Yasser Md. Ashikur, Rahman Wickramasinghe, Ananda Nathan, Thurai Murugan HC Economic History and Conditions Malaysia is a developing economy which is one of the corporate leaders in South East Asian countries. Practicing audit committee is mandatory for public listed firms in Malaysia according to Bursa Malaysia Listing Requirements as well Malaysian Code of Corporate Governance. The purpose of this paper is to examine the association between audit committee characteristics and firm performance among public listed firms in Malaysia. This study employed EVA as performance measurement tool. The sample is 75 firm year observations and covers fiscal years 2008-2010. The study found that audit committee independence is positively associated with firm performance while audit quality is negatively associated in Malaysia. Overall, audit committee characteristics have a positive effect on firm performance. This study contributes to the literature as well as in empirical evidence on audit committee characteristics and firm audit quality. The results suggest that Big 4 firms have a negative impact on value based measure in Malaysia. Virtus Interpress 2014 Article NonPeerReviewed text en http://ir.unimas.my/id/eprint/9441/1/NO%2053%20RELATIONSHIP%20BETWEEN%20AUDIT%20COMMITTEE%20%28abstract%29.pdf Abdullah, Al Mamun and Qaiser Rafique, Yasser and Md. Ashikur, Rahman and Wickramasinghe, Ananda and Nathan, Thurai Murugan (2014) RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA. Corporate Ownership & Control, 12 (1). ISSN 1727-9232 |
| spellingShingle | HC Economic History and Conditions Abdullah, Al Mamun Qaiser Rafique, Yasser Md. Ashikur, Rahman Wickramasinghe, Ananda Nathan, Thurai Murugan RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA |
| title | RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA |
| title_full | RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA |
| title_fullStr | RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA |
| title_full_unstemmed | RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA |
| title_short | RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA |
| title_sort | relationship between audit committee characteristics, external auditors and economic value added (eva) of public listed firms in malaysia |
| topic | HC Economic History and Conditions |
| url | http://ir.unimas.my/id/eprint/9441/ http://ir.unimas.my/id/eprint/9441/1/NO%2053%20RELATIONSHIP%20BETWEEN%20AUDIT%20COMMITTEE%20%28abstract%29.pdf |