Earnings quality and audit attributes in high concentrated ownership market
Purpose – The purpose of this study is to examine the effect of the audit committee (AC) independence, financial expertise, internal audit function, audit quality and ownership concentration on earnings quality (EQ) and, consequently, ascertain whether the AC’s independence and financial expertise h...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Publishing Limited
2016
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/18140/1/IJBS%2016%202%202016%20377-399.pdf http://repo.uum.edu.my/18140/ http://doi.org/10.1108/CG-08-2015-0110 |
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| Institution: | Universiti Utara Malaysia |
| Language: | English |