Internal audit function, board quality and financial reporting quality: Evidence from Malaysia
The purpose of this paper is to test the impact of the internal audit function (IAF), an increasingly common internal governance mechanism, on a firm's financial reporting quality. Specifically, this paper investigates the association between the quality of the IAF and abnormal accruals (as a p...
| Main Authors: | Johl, S.K., Kaur Johl, S., Subramaniam, N., Cooper, B. |
|---|---|
| Format: | Article |
| Institution: | Universiti Teknologi Petronas |
| Record Id / ISBN-0: | utp-eprints.32749 / |
| Published: |
2013
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| Online Access: |
https://www.scopus.com/inward/record.uri?eid=2-s2.0-84884196095&doi=10.1108%2fMAJ-06-2013-0886&partnerID=40&md5=2fde9a9d2f113655dcfcc1876774c4e2 http://eprints.utp.edu.my/32749/ |
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