... whether CEO and management support for IA moderate the effect of the recommendations on corporate performance. Design/methodology/approach Data were gathered from two sources. A survey was conducted, directed at 217 heads of internal audit (HIAs) in listed companies on the Bursa Malaysia...

... the issue of expropriation in family companies and enhancing the policy related to its boards. The Malaysian context is a suitable environment in which to examine the relationship between the board of directors and the monitoring costs for several reasons. First, Malaysia is characterized by a high level...

... to examine the impact of the IAF budget on the selection of industry-specialist auditors and on audit fees, particularly in companies with family-controlled shareholders, a feature unique to Malaysia. Design/methodology/approach Data of Malaysian-listed companies during the period 2009-2012 are used...

... such as Malaysia. Additionally, this study introduces political connections to investigate whether it can moderate the association between family firms and audit fees. Political connection is chosen as an important institutional feature because of its many and well-documented politically connected firms...

.... Design/methodology/approach The association between auditor workload and financial reporting timeliness on 651 non-financial firms listed on Bursa Malaysia is tested in this study. Data to compute the partner workload are based on 222 lead engagement partners who signed off the audit reports for all 892...

...Bryane Michael; Mark Williams Purpose The purpose of this paper is to understand why managers, internal auditors and compliance staff (in financial firms specifically and using Malaysia as a concrete example) can want to ignore compliance-related legislation (a law on anticompetitive behaviour...

...Abdifatah Ahmed Haji Purpose – This study aims to examine the role of audit committee attributes in non-financial information releases, with a focus on intellectual capital (IC) disclosures, following significant policy changes, mandating the audit committee function in Malaysia. The study argues...

... of a series of interviews with board members of Malaysian-owned PLCs on the board of Bursa Malaysia was used. Findings – Interviews with 27 company directors reveal that, due to their independence, INEDs are crucial in safeguarding the interests of smaller investors if situations arise in which...

...Faizah Darus; Yussri Sawani; Mustaffa Mohamed Zain; Tamoi Janggu Purpose – This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing companies in Malaysia. Despite the argument...

...Effiezal Aswadi bn Abdul Wahab; Mazlina Mat Zain Purpose The purpose of this study is to investigate whether fees discounting exists in Malaysia and whether such a practice impairs auditor independence. Design/methodology/approach The paper employs a panel least regression of 3,003 firm‐year...

... Malaysia for the years 2006 and 2009. A number of statistical techniques were employed to assess the CSR disclosures over time, as well as factors influencing the CSR disclosures. Findings Results revealed a significant overall increase in both the extent and quality of CSR disclosures between the two...

...Amirhossein Taebi Noghondari; Soon‐Yau Foong Purpose This study aims to investigate the effects of individual knowledge/experience on the audit expectation gap of loan officers in Malaysia and the subsequent effect of the audit expectation gap on their loan decision quality. In addition...

...Siti Sakinah Azizan; Rashid Ameer Purpose The purpose of this paper is to investigate the impact of shareholder activism led by the Minority Shareholder Watchdog Group (MSWG) on the performance of family‐controlled firms in Malaysia from 2005 to 2009. Design/methodology/approach The paper uses...

... of the audit committee. We use an experimental design to examine the impact of industry and financial expertise, manipulating both types of expertise at high and low levels. Participants in the study were auditors from Big Four and middle tier auditing firms in Malaysia, where publicly listed companies...

... of the study. Management accounting Risk management Financial institutions Malaysia Financial institutions play an important role in the economy. They act as intermediaries between the surplus and deficit units and this intermediary role is crucial for the efficient allocation of resources...

... between direct and indirect managerial shareholdings with agency costs. Design/methodology/approach The data for the study is obtained from two sources, namely primary (questionnaire) and secondary (annual reports) data. The sample companies are 235 companies listed on Bursa Malaysia for the financial...

...Effiezal Aswadi Abdul Wahab; Mazlina Mat Zain; Kieran James Purpose The purpose of this paper is to examine the relationship between political connection, corporate governance and audit fees in Malaysia. Specifically, it is argued that politically connected firms are perceived to be riskier...

...Shamsul Nahar Abdullah; Nor Zalina Mohamad Yusof; Mohamad Naimi Mohamad Nor Purpose This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial...

... activities as one of their strategies in attracting investment as well as to improve their reputation and image. Originality/value Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This paper conducts a comprehensive empirical research...

... companies were selected using the systematic sampling method from the target population of 599 companies listed on the main board of Bursa Malaysia. The names of the heads of internal audit function of the sample were obtained from the Institute of Internal Auditors Malaysia. Structured interviews were...