rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Audit committee effectiveness and internal audit
    sub title: an empirical investigation with audit quality
  name:
    name part: Fatimah Mat Yasin
    role:
      role term: creator
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    place:
      place term: Kuala Lumpur
    publisher: Kulliyyah of Economics and Management Sciences, International Islamic University Malaysia
    date issued: 2012
  language:
    language term: eng
  physical description:
    extent: xii, 105 leaves : ill. ; 30cm.
  abstract: Increased concerns regarding corporate accountability in various developed nations have been associated with the need for effective audit committee and internal control systems. This is due to large corporate collapses which have demonstrated problems with the quality of financial reporting and auditing. This study examines the nature and extent of the relationship between audit committee characteristics and internal audit function characteristics with audit quality whereby audit fee is used as a proxy for audit quality. The corporate governance characteristics included in this study are audit committee expertise, frequency of audit committee meetings, structure of internal audit function and size of internal audit function. This study applied the agency theory and resource dependence theory. This study also formulated eight hypotheses that guided the analysis and using publicly available information of 200 Malaysian public listed companies for the financial year end 2009 and 2010 each. This study provides recent evidence of a positive relationship between audit quality and two audit committee characteristics: audit committee with postgraduate qualification and frequency of audit committee meeting. Further, a positive relationship is found between audit quality and internal audit function characteristic, which is size of internal audit function. The results indicate firms that consist of more audit committee members with higher tertiary education and meets regularly with well-resourced internal audit units have a significant relationship with the audit quality. Apart from contributing to the literature on corporate governance and audit quality, this study may serve as an input for the regulator to encourage strict enforcement for Malaysian-listed companies to incorporate corporate governance practices especially on audit committee composition and internal audit function.
  note: by Fatimah Mat Yasin
  note: Abstracts in English and Arabic.
  note: "A dissertation submitted in fulfilment of the requirement for the degree of Master of Science in Accounting."--On t.p.
  note: Thesis (MSc. ACC)--International islamic University malaysia, 2012.
  note: Includes bibliographical references (leaves 98-105).
  subject:
    geographic code: a-my---
  subject:
    topic: Audit committees
    geographic: Malaysia
  subject:
    topic: Auditing, Internal
    geographic: Malaysia
  subject:
    topic: Auditors
    geographic: Malaysia
  subject:
    topic: Quality control
    topic: Auditing
  subject:
    topic: Financial statements
    geographic: Malaysia
  classification: HF5667.15
  identifier: http://studentrepo.iium.edu.my/handle/123456789/3003
  record info:
    record content source: UIAM
    record creation date: 120521
    language of cataloging:
      language term: eng