High quality audit committee-internal auditor relationship – how to establish one?
Corporate governance codes and internal auditing standards released around the globe emphasized the importance of high quality audit committee-internal auditor relationship. Accumulating academic research output (eg. Cohen, krishnamoorthy and Wright, 2007; Van-Peursem, 2005) further reinforce the...
| Main Authors: | , , |
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| Format: | Article |
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Shanlax International Journals
2019
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| Online Access: | http://psasir.upm.edu.my/id/eprint/80063/ |
| _version_ | 1848858820474830848 |
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| author | Osman, Mohammad Noor Hisham Nahar, Hairul Suhaimi Zainal Abidin, Zaharuddin |
| author_facet | Osman, Mohammad Noor Hisham Nahar, Hairul Suhaimi Zainal Abidin, Zaharuddin |
| author_sort | Osman, Mohammad Noor Hisham |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | Corporate governance codes and internal auditing standards released around the globe emphasized
the importance of high quality audit committee-internal auditor relationship. Accumulating
academic research output (eg. Cohen, krishnamoorthy and Wright, 2007; Van-Peursem, 2005)
further reinforce the benefits of such relationship towards the firrm’s, particularly in ensuring
firrm’s financial reporting quality, utilizing materials grounded in auditing and organizational
psychological literature, this paper attempts to (i) conceptually define the quality of audit
committee-internal auditor relationships and (ii) suggests practical approaches in ensuring high
quality relationship could be established in public listed companies. |
| first_indexed | 2025-11-15T12:19:31Z |
| format | Article |
| id | upm-80063 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-15T12:19:31Z |
| publishDate | 2019 |
| publisher | Shanlax International Journals |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-800632023-09-05T01:54:35Z http://psasir.upm.edu.my/id/eprint/80063/ High quality audit committee-internal auditor relationship – how to establish one? Osman, Mohammad Noor Hisham Nahar, Hairul Suhaimi Zainal Abidin, Zaharuddin Corporate governance codes and internal auditing standards released around the globe emphasized the importance of high quality audit committee-internal auditor relationship. Accumulating academic research output (eg. Cohen, krishnamoorthy and Wright, 2007; Van-Peursem, 2005) further reinforce the benefits of such relationship towards the firrm’s, particularly in ensuring firrm’s financial reporting quality, utilizing materials grounded in auditing and organizational psychological literature, this paper attempts to (i) conceptually define the quality of audit committee-internal auditor relationships and (ii) suggests practical approaches in ensuring high quality relationship could be established in public listed companies. Shanlax International Journals 2019 Article PeerReviewed Osman, Mohammad Noor Hisham and Nahar, Hairul Suhaimi and Zainal Abidin, Zaharuddin (2019) High quality audit committee-internal auditor relationship – how to establish one? Shanlax International Journal of Commerce, 7 (3). pp. 11-15. ISSN 2320-4168 https://www.shanlaxjournals.in/journals/index.php/commerce/article/view/522 10.34293/ sijash.v7i1.522 |
| spellingShingle | Osman, Mohammad Noor Hisham Nahar, Hairul Suhaimi Zainal Abidin, Zaharuddin High quality audit committee-internal auditor relationship – how to establish one? |
| title | High quality audit committee-internal auditor relationship – how to establish one? |
| title_full | High quality audit committee-internal auditor relationship – how to establish one? |
| title_fullStr | High quality audit committee-internal auditor relationship – how to establish one? |
| title_full_unstemmed | High quality audit committee-internal auditor relationship – how to establish one? |
| title_short | High quality audit committee-internal auditor relationship – how to establish one? |
| title_sort | high quality audit committee-internal auditor relationship – how to establish one? |
| url | http://psasir.upm.edu.my/id/eprint/80063/ http://psasir.upm.edu.my/id/eprint/80063/ http://psasir.upm.edu.my/id/eprint/80063/ |