DOES AUDIT COMMITTEE MODERATE THE RELATIONSHIP BETWEEN AUDITOR INDEPENDENCE AND EARNINGS MANAGEMENT DURING INITIAL IMPLEMENTATION OF MFRS IN MALAYSIA?

• المؤلفون الرئيسيون: Damien Iung Yau, Lee, Lian Kee, Phua
• التنسيق: مقال
• اللغة: English
• منشور في: UNIMAS Publisher 2022
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://ir.unimas.my/id/eprint/39455/4/DOES%20AUDIT%20-%20Copy.pdf; http://ir.unimas.my/id/eprint/39455/; https://publisher.unimas.my/ojs/index.php/IJBS/article/view/4836; https://doi.org/10.33736/ijbs.4836.2022

This paper presents an evaluation of auditor independence concerns against the backdrop of current Malaysian corporate financial scandals by examining the relationship between auditor independence and earnings management, and the role of audit committees in overseeing auditor independence. The study...