Earnings quality and audit attributes in high concentrated ownership market

• Main Authors: Al-Rassas, Ahmed Hussein, Kamardin, Hasnah
• Format: Article
• Language: English
• Published: Emerald Group Publishing Limited 2016
• Subjects: HF5601 Accounting
• 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
• Institution: Universiti Utara Malaysia

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...