Audit Committee Characteristics And Quality Of Unaudited Financial Accounts [HF5667.15. S132 2007 f rb].

• Main Author: Saidin, Saidatunur Fauzi
• Format: Thesis
• Language: English
• Published: 2007
• Subjects: HF5601-5689 Accounting Bookkeeping
• Online Access: http://eprints.usm.my/7837/1/AUDIT_COMMITTEE_CHARACTERISTICS_AND_QUALITY_OF_UNAUDITED_FINANCIAL_ACCOUNTS.pdf; http://eprints.usm.my/7837/
• Institution: Universiti Sains Malaysia

Pelaporan kewangan digunakan di dalam proses membuat keputusan ekonomi. Dengan itu, adalah perlu bagi pelaporan kewangan menyediakan maklumat kewangan yang benar. Pada masa yang sama, jawatankuasa audit ditugaskan untuk menyemak akaun kewangan dan diharap dapat memastikan ketepatan akaun kewangan. Oleh itu, selain daripada memeriksa kewujudan variasi antara keuntungan di dalam akaun kewangan tahunan yang tidak diaudit dan yang diaudit, kajian ini juga memeriksa kesan ciri-ciri jawatankuasa audit terhadap kewujudan variasi tersebut. Since financial reporting is widely used in the process of making economic decision, it is vital for financial reporting to provide the truthfulness of information. Meanwhile, an audit committee which is discharged with the responsibility in reviewing the financial accounts is expected to ensure the accuracy of these financial accounts. Thus, besides of just examining the occurrences of variations between earnings in unaudited yearend financial account and audited annual account, this study also examines the effects of audit committee haracteristics on these variations.