Publication:
The relationship between corporate governance practices and auditor independence
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Date
2012
SDG:
Abstract
The accounting profession plays a major role in facilitating good governance, accountability and transparency among corporate participants, and more importantly. It has become the 'gatekeeper of financial truth' (A-Kadir, 2000), Indeed, the role played by auditors was deemed to be the financial aspect of corporate governance. Good financial reporting is critical to effective functioning of the capital market.
Keywords
Corporate governance , Auditor independence , Company's financial reporting , Public listed companies , Malaysia
Citation
Muhamad Sori, Z., & Abdul Wahab, S. (2012). The relationship between corporate governance practices and auditor independence. In Zulkarnain Muhamad Sori, Ridzwana Mohd Said, Mazrah Malek and Rosmila Senik (Eds.), Corporate governance practices in Malaysia (pp. 100-118). Serdang, Selangor: UPM Press.
Publisher
UPM Press
Available in physical copy only