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


Building on previous studies, this study contributes to the current body of knowledge as it also considers the objective from the perspective of the revised MCCG 2007. It examines whether the introduction of new or revised corporate governance guidelines may immediately impact company auditor selection. Therefore, it compares the auditor quality of the company from pre-MCCG 2007 (2006) and post-MCCG 2007 (2008).

Dr Ahmad Saiful Azlin Puteh Salin
Universiti Teknologi MARA

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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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