Directors’ independence, internal audit function, ownership concentration and earnings quality in Malaysia

• Main Authors: Al-Rassas, Ahmed Hussein, Kamardin, Hasnah
• Format: Article
• Language: English
• Published: Canadian Center of Science and Education 2015
• Subjects: HD28 Management. Industrial Management
• Online Access: http://repo.uum.edu.my/14770/1/29.pdf; http://repo.uum.edu.my/14770/; http://doi.org/10.5539/ass.v11n15p244
• Institution: Universiti Utara Malaysia

Concentration of ownership in Malaysian public listed companies contributes to agency conflict between majority and minority shareholders. An effective monitoring mechanism is critical to mitigate this conflict.The study aims to examine the influence of board and audit committee independence, intern...