High quality audit committee-internal auditor relationship – how to establish one?

QR Code

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...

Full description

Bibliographic Details
Main Authors:	Osman, Mohammad Noor Hisham, Nahar, Hairul Suhaimi, Zainal Abidin, Zaharuddin
Format:	Article
Published:	Shanlax International Journals 2019
Online Access:	http://psasir.upm.edu.my/id/eprint/80063/

Similar Items

Audit committees and internal auditors in Malaysia
by: Puat Nelson, Sherliza, et al.
Published: (2007)

Audit committee support and auditor independence
by: Muhamad Sori, Zulkarnain, et al.
Published: (2008)

Audit committee and auditor independence: the bankers' perception
by: Muhamad Sori, Zulkarnain, et al.
Published: (2009)

A study of the informal interactions between audit committees and internal auditors in Australia
by: Sarens, Gerrit, et al.
Published: (2013)

Audit committee and internal audit
by: Mat Yasin, Fatimah, et al.
Published: (2012)

The Relationship between Internal Audit Characteristic, Audit Committee Characteristic and Interaction between Internal Audit and Audit Committee on Internal Audit Contribution
by: Hasnah, Haron, et al.
Published: (2016)

An empirical investigation of the relationship between audit committee effectiveness and internal auditors' professional objectivity / Sarjo Jah.
by: Jah, Sarjo
Published: (2002)

Effectiveness of Audit Committees in Southeast Asia: Perspectives of External Auditors
by: Sewell, David Leonard
Published: (2009)

The influence of audit committee and auditors type on risk disclosure in UK
by: chen, meixintian
Published: (2017)

Auditing the auditors: has the establishment of the audit oversight board affected audit quality?
by: Ismail, Hashanah, et al.
Published: (2015)

Unethical audit behaviour among Malaysian auditors: an exploratory study
by: Mohd Nor, Mohd Nazli, et al.
Published: (2015)

The relationship between internal audit characteristic, audit committee characteristic and interaction between internal audit and audit committee on internal audit contribution / Hasnah Haron and Tong Chue Qun.
by: haron, Hasnah, et al.
Published: (2016)

Audit committee composition and auditor reporting: a study in Malaysian environment / Roziani Ali
by: Ali, Roziani
Published: (2001)

Audit committee effectiveness and internal audit: an empirical investigation with audit quality
by: Puat Nelson, Sherliza, et al.
Published: (2012)

Audit Quality: Do the Audit Committee and Internal Audit Arrangements Matter?
by: Zain, M., et al.
Published: (2010)

Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms
by: Ahamad Rapani, Nor Hanani
Published: (2011)

An empirical investigation of the relationship between audit committee effectiveness and internal auditors' professional objectivity : a focus on financial institutions in Malaysia / Panir Selvam Kannan.
by: Kannan, Panir Selvam Kannan
Published: (2002)

RELATIONSHIP BETWEEN AUDIT COMMITTEE CHARACTERISTICS, EXTERNAL AUDITORS AND ECONOMIC VALUE ADDED (EVA) OF PUBLIC LISTED FIRMS IN MALAYSIA
by: Abdullah, Al Mamun, et al.
Published: (2014)

Audit committees, External Auditors and Earnings management: Evidence from Chinese non-state-owned enterprises.
by: Yang, Liuqing
Published: (2020)

Audit Committee Expectations on the Effectiveness of the Internal Audit Function: A Malaysian Perspective
by: Lee, Soo Sin
Published: (2017)

The relationship between audit committees, internal controls and audit evidence : Tanzania’s experience / Mwamba Ally Jingu
by: Jingu, Mwamba Ally
Published: (2015)

Auditing the auditors – any impact?
by: Lim, Yan Kong, et al.
Published: (2015)

Sourcing arrangement of internal audit services: does it matter to the external auditors?
by: Mustapha, Mazlina, et al.
Published: (2020)

Experience of Audit Committee Members and Audit Quality
by: Sultana, Nigar, et al.
Published: (2019)

Audit Committee Characteristics and Audit Report Lag
by: Sultana, Nigar, 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)

Auditing the auditors: the audit oversight board and regulating audit quality in Malaysia
by: Ismail, Hashanah, et al.
Published: (2015)

The impact of ex-auditors' employment with audit clients of perceptions of auditor independence
by: Ahmad, Maslina
Published: (2014)

The audit committees, internal audit and external audit quality effects on earnings management : an analysis of Malaysian government-linked companies
by: Ma, Wyei Leng, et al.
Published: (2022)

Director-auditor link and audit quality.
by: Malik @ Malek, Mazrah, et al.
Published: (2012)

Internal audit effectiveness in the Malaysian local authorities: internal auditors’ perspectives / Halimah @ Nasibah Ahmad
by: Ahmad, Halimah @ Nasibah
Published: (2014)

External Shariah auditing in Islamic banks: what do internal auditors think?
by: Mohd Haridan, Nurfarahin, et al.
Published: (2024)

The impact of ex-auditors' employment with audit clients on perceptions of auditor independence in Malaysia
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)

An empirical study of auditors’ efforts, audit technology and impact on tax auditors’ performance
by: Ahmad, Mohmad Hazar, et al.
Published: (2024)

Audit committee experts and earnings quality
by: Nelson, Sherliza Puat, et al.
Published: (2013)

Identifying the audit committee financial expert
by: Puat Nelson, Sherliza, et al.
Published: (2008)

Audit Committee Characteristics and Accounting Conservatism
by: Sultana, Nigar
Published: (2015)

The Effect of Arthur Andersen's Demise on Clients' Audit Fees and Auditor Conservatism: International Evidence
by: Srinidhi, B., et al.
Published: (2012)

Effectiveness of internal control: the influence of board and audit committee effectiveness / Ros Amalina Zakaria
by: Zakaria, Ros Amalina
Published: (2013)