The dominance of directors, audit committee effectiveness and accounting conservatism: Malaysian evidence / Mohd Shatari Abd Ghafar

• Main Author: Abd Ghafar, Mohd Shatari
• Format: Thesis
• Language: English
• Published: 2012
• Subjects: Management. Industrial Management
• Online Access: https://ir.uitm.edu.my/id/eprint/40016/1/40016.pdf; https://ir.uitm.edu.my/id/eprint/40016/
• Institution: Universiti Teknologi Mara

This study uses the alignment effect hypothesis from agency theory and the entrenchment hypothesis to examine the firms' financial reporting conservatism relative to the effectiveness of their audit committees and the dominance of directors. The study is also extended to determine the associati...