Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb].
Pelaporan kewangan digunakan di dalam proses membuat keputusan ekonomi. Dengan itu, adalah perlu bagi pelaporan kewangan menyediakan maklumat kewangan yang benar. Pada masa yang sama, jawatankuasa audit ditugaskan untuk menyemak akaun kewangan dan diharap dapat memastikan ketepatan akaun kewangan....
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| Format: | Thesis |
| Language: | English |
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2007
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| Online Access: | http://eprints.usm.my/7837/ http://eprints.usm.my/7837/1/AUDIT_COMMITTEE_CHARACTERISTICS_AND_QUALITY_OF_UNAUDITED_FINANCIAL_ACCOUNTS.pdf |
| _version_ | 1848870352981065728 |
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| author | Saidin, Saidatunur Fauzi |
| author_facet | Saidin, Saidatunur Fauzi |
| author_sort | Saidin, Saidatunur Fauzi |
| building | USM Institutional Repository |
| collection | Online Access |
| description | Pelaporan kewangan digunakan di dalam proses membuat keputusan ekonomi. Dengan itu, adalah perlu bagi pelaporan kewangan menyediakan maklumat kewangan yang benar. Pada masa yang sama, jawatankuasa audit ditugaskan untuk menyemak
akaun kewangan dan diharap dapat memastikan ketepatan akaun kewangan. Oleh itu, selain daripada memeriksa kewujudan variasi antara keuntungan di dalam akaun kewangan tahunan yang tidak diaudit dan yang diaudit, kajian ini juga memeriksa kesan ciri-ciri jawatankuasa audit terhadap kewujudan variasi tersebut.
Since financial reporting is widely used in the process of making economic decision, it is vital for financial reporting to provide the truthfulness of information. Meanwhile, an audit committee which is discharged with the responsibility in reviewing the financial accounts is expected to ensure the accuracy of these financial accounts. Thus, besides of just examining the occurrences of variations between earnings in unaudited yearend
financial account and audited annual account, this study also examines the effects of audit committee haracteristics on these variations.
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| first_indexed | 2025-11-15T15:22:49Z |
| format | Thesis |
| id | usm-7837 |
| institution | Universiti Sains Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T15:22:49Z |
| publishDate | 2007 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | usm-78372018-04-06T01:58:59Z http://eprints.usm.my/7837/ Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. Saidin, Saidatunur Fauzi HF5601-5689 Accounting Bookkeeping Pelaporan kewangan digunakan di dalam proses membuat keputusan ekonomi. Dengan itu, adalah perlu bagi pelaporan kewangan menyediakan maklumat kewangan yang benar. Pada masa yang sama, jawatankuasa audit ditugaskan untuk menyemak akaun kewangan dan diharap dapat memastikan ketepatan akaun kewangan. Oleh itu, selain daripada memeriksa kewujudan variasi antara keuntungan di dalam akaun kewangan tahunan yang tidak diaudit dan yang diaudit, kajian ini juga memeriksa kesan ciri-ciri jawatankuasa audit terhadap kewujudan variasi tersebut. Since financial reporting is widely used in the process of making economic decision, it is vital for financial reporting to provide the truthfulness of information. Meanwhile, an audit committee which is discharged with the responsibility in reviewing the financial accounts is expected to ensure the accuracy of these financial accounts. Thus, besides of just examining the occurrences of variations between earnings in unaudited yearend financial account and audited annual account, this study also examines the effects of audit committee haracteristics on these variations. 2007-07 Thesis NonPeerReviewed application/pdf en http://eprints.usm.my/7837/1/AUDIT_COMMITTEE_CHARACTERISTICS_AND_QUALITY_OF_UNAUDITED_FINANCIAL_ACCOUNTS.pdf Saidin, Saidatunur Fauzi (2007) Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. Masters thesis, Universiti Sains Malaysia. |
| spellingShingle | HF5601-5689 Accounting Bookkeeping Saidin, Saidatunur Fauzi Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. |
| title | Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. |
| title_full | Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. |
| title_fullStr | Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. |
| title_full_unstemmed | Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. |
| title_short | Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb]. |
| title_sort | audit committee characteristics and quality of unaudited financial accounts [hf5667.15. s132 2007 f rb]. |
| topic | HF5601-5689 Accounting Bookkeeping |
| url | http://eprints.usm.my/7837/ http://eprints.usm.my/7837/1/AUDIT_COMMITTEE_CHARACTERISTICS_AND_QUALITY_OF_UNAUDITED_FINANCIAL_ACCOUNTS.pdf |