The role of the audit oversight board: Watching the ‘Watch Dog’
The Audit Oversight Board (AOB) is an establishment initiated to improve audit quality. It is a patronage of the Securities Commission.It aimed to provide assurance and strengthen public confidence in the audited financial information. However, in recent years issues have been raised regarding the q...
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| 主要な著者: | , , , , |
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| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
2013
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| 主題: | |
| オンライン･アクセス: | http://repo.uum.edu.my/15439/1/IRSSH.pdf http://repo.uum.edu.my/15439/ http://www.irssh.com/volumes/vol_6_no_1_october_2013 |
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| 要約: | The Audit Oversight Board (AOB) is an establishment initiated to improve audit quality. It is a patronage of the Securities Commission.It aimed to provide assurance and strengthen public confidence in the audited financial information. However, in recent years issues have been raised regarding the quality of the audited financial information.Motivated by the argument on the quality of the audited financial information, we explore the role of the Audit Oversight Board, as the auspices of the Securities Commission, to monitor the quality of the audited financial information in the Malaysian context.We adopted a generic inquiry approach to achieve our objective and employed several data gathering techniques such as interviews and documents to explore our concern.Our content analysis indicated that the AOB’s role is twofold: as a mechanism for audit governance and sustainability assurance.Our findings also revealed other important points, including improving the establishment by increasing AOB expertise, increasing its empowerment, and advancing its focus as overseer
to integrative reporting.Our study contributed to literature by expanding the understanding of
the Audit Oversight Board.As this is a small scale project, we suggest future research should
widen the parameters of the sample scope. |
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