Revisited Note on Corporate Governance and Quality of Audit Committee: Malaysian Perspective

Abstract

The issue of corporate governance has continued to gain widespread prominence in local and international business. Notably, audit committee is a key governance structure charged with oversight over financial reporting and disclosure that requires the audit committee members to be critically aware of and fully understand their oversight responsibilities. In recent years, interest in audit committees has increased dramatically, with a specific emphasis on member independence, experience and knowledge. This paper discusses on the corporate governance and audit committees’ qualities and some reviews on the recent literature relating to the most cited audit committee qualities i.e. audit committee's composition and communications. Finally, this paper also identifies the suggestion made for the betterment of audit committee practices in Malaysia.

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