What is it about?
The purpose of this paper is to conduct an investigation into the relationship between a firm’s corporate governance mechanisms (audit committee (AC) composition and operation, block shareholder, chief executive officer duality, financial state, ownership dominance, political connection, share price, and family control) and auditor quality selection in Malaysia, for periods before and after the introduction of Malaysian Code of Corporate Governance (MCCG) in 2007.
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Why is it important?
Results have provided evidence that the restructuring of corporate governance may contribute and drive company to enhance the quality of the audit performed by selecting better quality auditor and/or improvising the audit-related functions within the company such as formalizing internal audit function
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This page is a summary of: Corporate governance and auditor quality – Malaysian evidence, Asian Review of Accounting, May 2016, Emerald, DOI: 10.1108/ara-11-2013-0072.
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