Internal and external audit attributes, audit committee characteristics, ownership concentration and earnings quality: Evidence from Malaysia

The objective of the study is to examine the association between internal and external audit attributes, audit committee characteristics, ownership concentration and discretionary accruals (as a proxy of earnings quality) based on the agency and resource dependence theories.The final sample of the s...

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Bibliographic Details
Main Authors: Al-Rassas, Ahmed Hussein, Kamardin, Hasnah
Format: Article
Language:English
Published: Mediterranean Center of Social and Educational Research (MCSER) 2015
Subjects:
Online Access:http://repo.uum.edu.my/14772/1/6280-24290-1-PB.pdf
http://repo.uum.edu.my/14772/
http://doi.org/10.5901/mjss.2015.v6n3p458
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