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The impact of audit committee existence on the external audit: perceptions of Malaysian bankers

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dc.contributor.authorShamsher Mohamad Ramadili Mohd
dc.contributor.authorZulkarnain Muhamad Sori
dc.date.accessioned2016-09-19T07:48:00Z
dc.date.available2016-09-19T07:48:00Z
dc.date.disclosure13/8/2016
dc.date.issued2009
dc.description.abstractThe efforts towards better corporate governance practices of firms in the Malaysian capital market were started by the Securities Commission (SC) as early as 1996 in three-phased shift disclosure-based regulations (DBR). During Phase 1 (1996-1999: Flexible/Hybrid Merit Based Regime), the emphasis was to regulate on disclosure, due diligence and corporate governance. Phase 2 (January 2000: Partial DBR) still focused on corporate disclosure, due diligence and corporate governance, but included focus on promotion of accountability and self-regulation. In Phase 3 (2001 onwards: Full DBR) the SC enforced high standards of disclosure, due diligence and corporate governance as well as exercise of self regulation and responsible conduct.
dc.identifier.citationMuhamad Sori, Z., & Ramadili Mohd, S. M. (2009). The impact of audit committee existence on the external audit: perceptions of Malaysian bankers. In Rosmila Senik, Zaidi Mat Daud and Zulkarnain Muhamad Sori (Eds.), Research in accounting (pp. 36-49). Serdang, Selangor: UPM Press.
dc.identifier.isbn9789673441112 (vol. II)
dc.identifier.urihttps://ikr.inceif.edu.my/handle/INCEIF/1984
dc.languageEnglish
dc.language.isoeng
dc.publisherUPM Press
dc.rights2009. UPM Press
dc.sourceCRP
dc.subjectCorporate governance
dc.subjectAudit committee
dc.subjectBankers
dc.subjectAuditor
dc.subjectMalaysia
dc.titleThe impact of audit committee existence on the external audit: perceptions of Malaysian bankers
dc.typeChapter in Book
dlc.maintopicManagement and leadership
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.licenseAvailable in physical copy only
ikr.topic.maintopicManagement and leadership
ikr.topic.subtopicManagement and leadership
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