Article2008

Corporate Reporting Quality, Audit Committee and Quality Of Audit1

Hashanah Bt Ismail · Takiah Mohd Iskandar · Mohd Mohid Rahmat

27 citations0/0 files storedManagement & Accounting Review (MAR)

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

Abstract

The study investigates the effectiveness of audit committee in terms of the quality of reporting. Specifically, the study examines the relationship between quality of reporting of companies listed on the Bursa Malaysia and some elements of corporate governance namely the external audit and the audit committee. Characteristics of audit committee being examined include financial literacy, multiple directorships, independence of audit committee, and activeness of the committee. Good quality corporate reporting provides credible information of company performance to users for economic decisions. The quality of corporate reporting is determined based on the selection criteria for the National Annual Corporate Report Award 2002. The sample consists of fifty-four companies with good annual reports and fifty-four companies with poor annual reports. Using logistic regression, results show that only multiple directorships of audit committee members is significantly related to quality of reporting Keywords: audit committee, corporate reporting, independence, financial literacy and multiple directorships.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1983Separation of Ownership and Control 1981Auditor size and audit quality 2002Audit committee, board of director characteristics, and earnings management 2003Earnings management and corporate governance: the role of the board and the audit committee 1992A Modest Proposal for Improved Corporate Governance 2001Capital markets research in accounting 2004Board characteristics, accounting report integrity, and the cost of debt

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2019Ownership structure and audit committee effectiveness: evidence from top GCC capitalized firms 2009Audit Committee Attributes, Financial Distress and the Quality of Financial Reporting in Malaysia 2015The Relationship between Audit Committee Characteristics, Audit Firm Quality and Companies’ Profitability 2019Earnings Management in Malaysian Companies during the Global Financial Crisis and the Coincidental Effect of IFRS Adoption 2011An Investigation on the Audit Committees Effectiveness: The Case for GLCs in Malaysia

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