Internal and external audit attributes, audit committee characteristics, ownership concentration and earnings quality: Evidence from Malaysia
The objective of the study is to examine the association between internal and external audit attributes, audit committee characteristics, ownership concentration and discretionary accruals (as a proxy of earnings quality) based on the agency and resource dependence theories.The final sample of the s...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Mediterranean Center of Social and Educational Research (MCSER)
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/14772/1/6280-24290-1-PB.pdf http://repo.uum.edu.my/14772/ http://doi.org/10.5901/mjss.2015.v6n3p458 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |