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Analyzing audit committee effectiveness: the case of audit committee expert


AlSaih, Tareq Abdulhameed Manea and Mohamad Nor, Mohamad Naimi (2019) Analyzing audit committee effectiveness: the case of audit committee expert. In: International Conference on Zakat, Tax, Waqf And Economic Development (ZAWED), 1st – 2nd December 2019, Adya Hotel Langkawi, Malaysia.

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Abstract

The need of effective audit committee has been stipulated in various codes of corporate governance around the world. The Malaysian Code of Corporate Governance (MCCG) and Bursa Malaysia Listing Requirements also emphasized for companies to establish audit committee which, among others, consist of financial expert members. Having expert as part of the committee able the committee to effectively monitor auditing and accounting activities of the companies. However, there are various type of expertise that need to be considered by companies in selecting audit committee members. Members may developed their expertise based on prior working experience or academic/professional qualifications. This article discussed two types of audit committee expertise (experience and qualification) and its influence towards financial reporting and audit quality. The article also highlighted some areas that could be investigated in the future particularly in the context of audit committee effectiveness in Malaysia.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN: 978-967-2276-10-4 Organized by: Islamic Business School, UUM, Kedah.
Uncontrolled Keywords: audit committee, effectiveness, experience, expertise, qualification.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 15 Dec 2019 03:04
Last Modified: 15 Dec 2019 03:04
URI: http://repo.uum.edu.my/id/eprint/26652

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