Auditing the auditors: has the establishment of the audit oversight board affected audit quality?
This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited fin...
| Main Authors: | Ismail, Hashanah, Ung, Chui Theng |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
EconJournals
2015
|
| Online Access: | http://psasir.upm.edu.my/id/eprint/43893/ http://psasir.upm.edu.my/id/eprint/43893/1/Has%20the%20establishment%20of%20the%20audit%20oversight%20board%20affected%20audit%20quality.pdf |
Similar Items
Auditing the auditors: the audit oversight board and regulating audit quality in Malaysia
by: Ismail, Hashanah, et al.
Published: (2015)
by: Ismail, Hashanah, et al.
Published: (2015)
Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion
by: Malik@Malek, Mazrah
Published: (2012)
by: Malik@Malek, Mazrah
Published: (2012)
An independent audit oversight system in a developing country
by: Mustapha, Mazlina, et al.
Published: (2021)
by: Mustapha, Mazlina, et al.
Published: (2021)
Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019)
by: Ismail Khan, Norziaton
Published: (2019)
Director-auditor link and audit quality.
by: Malik @ Malek, Mazrah, et al.
Published: (2012)
by: Malik @ Malek, Mazrah, et al.
Published: (2012)
The Effects of Non-Audit Fees and Auditor Tenure on Audit Quality in the U.K
by: PANG, Wei
Published: (2017)
by: PANG, Wei
Published: (2017)
High quality audit committee-internal auditor relationship – how to establish one?
by: Osman, Mohammad Noor Hisham, et al.
Published: (2019)
by: Osman, Mohammad Noor Hisham, et al.
Published: (2019)
Auditing the auditors – any impact?
by: Lim, Yan Kong, et al.
Published: (2015)
by: Lim, Yan Kong, et al.
Published: (2015)
First time reporting of Key Audit Matters (KAM) by Malaysian auditors
by: Ismail, Hashanah, et al.
Published: (2018)
by: Ismail, Hashanah, et al.
Published: (2018)
Audit quality, monitoring mechanisms and auditor reporting behaviour
by: Rusmin, Rusmin, et al.
Published: (2009)
by: Rusmin, Rusmin, et al.
Published: (2009)
Audit committees and internal auditors in Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2007)
by: Puat Nelson, Sherliza, et al.
Published: (2007)
Audit committee support and auditor independence
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)
Corporate reporting quality, audit committee and quality of audit / Hashanah Ismail, Takiah Mohd. Iskandar and Mohd. Mohid Rahmat
by: Ismail, Hashanah, et al.
Published: (2008)
by: Ismail, Hashanah, et al.
Published: (2008)
The relationship between audit client satisfaction and audit quality attributes: case of Malaysian listed companies
by: Mohd Iskandar, Takiah, et al.
Published: (2010)
by: Mohd Iskandar, Takiah, et al.
Published: (2010)
Time budget pressure, moral intensity and dysfunctional audit behavior among audit trainees.
by: Ismail, Hashanah, et al.
Published: (2012)
by: Ismail, Hashanah, et al.
Published: (2012)
Characteristics of auditors' non-audit services and accruals quality in Malaysia
by: Abdul Wahab, Effiezal, et al.
Published: (2020)
by: Abdul Wahab, Effiezal, et al.
Published: (2020)
Board Characteristics, Audit Committees and Earnings quality
by: Jiao, Xuelin
Published: (2017)
by: Jiao, Xuelin
Published: (2017)
Audit committee effectiveness and internal audit: an empirical investigation with audit quality
by: Puat Nelson, Sherliza, et al.
Published: (2012)
by: Puat Nelson, Sherliza, et al.
Published: (2012)
Does audit fees and non-audit fees matters in audit quality?
by: Yuvaraj, Ganesan, et al.
Published: (2019)
by: Yuvaraj, Ganesan, et al.
Published: (2019)
The Effect of Auditing Regulations Changes on Audit Quality in the
Australian Auditing Market
by: Almaatouk, Maha
Published: (2023)
by: Almaatouk, Maha
Published: (2023)
Audit Quality: Do the Audit Committee and Internal Audit Arrangements Matter?
by: Zain, M., et al.
Published: (2010)
by: Zain, M., et al.
Published: (2010)
Audit committee and auditor independence: the bankers' perception
by: Muhamad Sori, Zulkarnain, et al.
Published: (2009)
by: Muhamad Sori, Zulkarnain, et al.
Published: (2009)
The Effect of Audit Partner Tenure on Audit Quality
by: Hollins, Adam
Published: (2011)
by: Hollins, Adam
Published: (2011)
The Impact of Audit Fee on Audit Quality in UK
by: NI, MENGLU
Published: (2012)
by: NI, MENGLU
Published: (2012)
Experience of Audit Committee Members and Audit Quality
by: Sultana, Nigar, et al.
Published: (2019)
by: Sultana, Nigar, et al.
Published: (2019)
The perception of public sector auditors on performance audit in Malaysia
by: Loke, Chew Har, et al.
Published: (2016)
by: Loke, Chew Har, et al.
Published: (2016)
Key Audit Matters, Audit Quality and Audit Fees:
Evidence from China
by: Yang, Yingkui
Published: (2022)
by: Yang, Yingkui
Published: (2022)
The impact of ex-auditors' employment with audit clients of perceptions of auditor independence
by: Ahmad, Maslina
Published: (2014)
by: Ahmad, Maslina
Published: (2014)
An investigation into big 4 auditing companies in Malaysia : factors that affect auditor independence
by: Lee, Rui Ying, et al.
Published: (2012)
by: Lee, Rui Ying, et al.
Published: (2012)
Comparing Audit Quality of Big 4 and Non-Big 4 Auditors
by: PING, CHAO-WEN
Published: (2010)
by: PING, CHAO-WEN
Published: (2010)
Quality Audit Roles and Skills: Perceptions of Non-Financial Auditors and their Clients
by: Power, D., et al.
Published: (2007)
by: Power, D., et al.
Published: (2007)
Audit the auditing system
by: Abd Razak, Dzulkifli
Published: (2010)
by: Abd Razak, Dzulkifli
Published: (2010)
Internal governance mechanisms and audit fees : the moderating role of political connection and regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2013)
by: Ismail Khan, Norziaton
Published: (2013)
Panduan Audit EKSA untuk Auditor Dalaman UMP
by: Siti Aishah, Ghani
Published: (2018)
by: Siti Aishah, Ghani
Published: (2018)
Mandatory audit of small business in Malaysia.
by: Ismail, Hashanah, et al.
Published: (2012)
by: Ismail, Hashanah, et al.
Published: (2012)
Competencies And Work Performance Of Public Sector Auditors In Iraq: The Case Of Federal Board Of Supreme Audit
by: Hasan, Fayyadh Marwah Jawad Abd
Published: (2022)
by: Hasan, Fayyadh Marwah Jawad Abd
Published: (2022)
The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
by: Ahmad, Maslina
Published: (2015)
by: Ahmad, Maslina
Published: (2015)
An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Mohmad Hazar Ahmad,, et al.
Published: (2024)
by: Mohmad Hazar Ahmad,, et al.
Published: (2024)
An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Ahmad, Mohmad Hazar, et al.
Published: (2024)
by: Ahmad, Mohmad Hazar, et al.
Published: (2024)
Audit Exemption for Small and Medium Enterprises: Perceptions of Malaysian Auditors
by: Hasnah, Haron, et al.
Published: (2016)
by: Hasnah, Haron, et al.
Published: (2016)
Similar Items
-
Auditing the auditors: the audit oversight board and regulating audit quality in Malaysia
by: Ismail, Hashanah, et al.
Published: (2015) -
Director-auditor link and audit quality: the simultaneous effect of auditor-director attachment on audit fees, non-audit services and audit opinion
by: Malik@Malek, Mazrah
Published: (2012) -
An independent audit oversight system in a developing country
by: Mustapha, Mazlina, et al.
Published: (2021) -
Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019) -
Director-auditor link and audit quality.
by: Malik @ Malek, Mazrah, et al.
Published: (2012)