Accountability in the post Malaysian code on corporate governance: the role of audit committee/independent directors

• Main Authors: Muhamad Sori, Zulkarnain, Abdul Hamid, Mohamad Ali, Mohd Nasir, Azhar, Yusoff, Azemin, Hashim, Narimah, Mohd Said, Ridzwana, Mat Daud, Zaidi
• Format: Article
• Language: English
• Published: EuroJournals 2008
• Online Access: http://psasir.upm.edu.my/id/eprint/12915/1/Accountability%20in%20the%20post%20Malaysian%20code%20on%20corporate%20governance.pdf; http://psasir.upm.edu.my/id/eprint/12915/
• Institution: Universiti Putra Malaysia

Audit committee has been in existence for many decades. The establishment of audit committee aimed to mitigate corporate fraudulent or creative accounting practices through internal control initiated by independent and effectively functioning non-executive members of audit committee. An effectively...