Internal audit function, board quality and financial reporting quality: Evidence from Malaysia

• Main Authors: Johl, S.K., Kaur Johl, S., Subramaniam, N., Cooper, B.
• Format: Article
• Published: 2013
• 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/

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...