Audit Committee Expertise and Financial Reporting Quality : An empirical study in Malaysia

ISBN-13: 9783846557648 / Angielski / Miękka / 2011 / 212 str.

Sherliza Puat Nelson

Opis

Since Sarbanes Oxley Act 2002, there has been growing interest in the research concerning audit committee expertise. Audit committee plays an important role on the quality and credibility of financial reporting, since they effectively function as a governance mechanism. Whilst, many studies have examined the attributes of audit committee financial expertise with regard to financial reporting quality, and their composition of expertise on the audit committee board, few have focused on the financial expertise aspect specifically and none have considered extending the meaning of expert other than the notion of a professionally qualified accountant. This study examines the audit committee expertise attribute in detail and investigates the relationship between these expertise attributes and financial reporting quality, and thus, complements extant literature on audit committee expertise.

O autorze

Sherliza Puat Nelson, B,A (Hons) Accounting & Finance (Bangor, UK), M.Acc (UiTM), PhD (University of Malaya) currently an Assistant Professor at the Department of Accounting, Kulliyyah of Economics and Management Sciences, IIUM. Her current research interest falls under the area of auditing, financial accounting and reporting.