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Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia

Khamsi Che Abdul Hamid · Sarina Othman · Memiyanty Abdul Rahim

22 citations0/0 files storedProcedia - Social and Behavioral Sciences

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This paper aims to describe the public reprimand issued by Bursa Malaysia to PLCs pertaining to financial related information. It was found that public reprimand were sanctioned for non-compliance of the requirements related to continuing disclosure with amounted to 145 breaches for year 2009 until 2013. It was also discovered that most of the companies sanctioned for public reprimand had complied with the minimum requirements for the independence and financial knowledge on audit committee. This study is a cross-sectional content analysis and consists of firms that had been reprimanded by Bursa Malaysia for non-compliance with the listing requirements.

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References

2006Board, audit committee, culture and earnings management: Malaysian evidence 2003The Association between Audit Committee Characteristics and Audit Fees 2000The effects of audit committee activity and independence on corporate fraud 2006The effect of audit committee performance on earnings quality 2007Audit committee characteristics and earnings management: evidence from Malaysia 2012Audit committee effectiveness and timeliness of reporting: Indonesian evidence 2009The effect of board composition on the informativeness and quality of annual earnings: Empirical evidence from Greece 2014The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness

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