Internal governance structures, external auditor and earnings management
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Date
2013-06
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Publisher
Terengganu: Universiti Malaysia Terengganu
Abstract
This study investigated the effects of audit committees, internal audit function and external audit on earnings management after the revision of MCCG. This study is among the pioneer empirical evidences to compare the results between the pre and post revised MCCG periods. The sample for this study was drawn from 280 companies listed on Bursa Malaysia in 2005, 2006, 2008 and 2009.
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Keywords
Nik Mohamad Zaki Nik Salleh, Tesis FPE 2013, Earnings management, HG 4028 .E27 N5 2013