Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/43147
DC FieldValueLanguage
dc.contributorSchool of Accounting and Finance-
dc.creatorBliss, M-
dc.creatorMuniandy, B-
dc.creatorMajid, A-
dc.date.accessioned2016-06-07T06:01:11Z-
dc.date.available2016-06-07T06:01:11Z-
dc.identifier.issn0268-6902 (print)-
dc.identifier.issn1758-7735 (online)-
dc.identifier.urihttp://hdl.handle.net/10397/43147-
dc.language.isoenen_US
dc.publisherEmerald Group Publishing Limiteden_US
dc.subjectAuditingen_US
dc.subjectManagement effectivenessen_US
dc.subjectMalaysiaen_US
dc.subjectCorporate governanceen_US
dc.titleCEO duality, audit committee effectiveness and audit risks : a study of the Malaysian marketen_US
dc.typeJournal/Magazine Articleen_US
dc.identifier.spage716-
dc.identifier.epage728-
dc.identifier.volume22-
dc.identifier.issue7-
dc.identifier.doi10.1108/02686900710772609-
dcterms.abstractPurpose– The purpose of this study is to examine the relationship between a firm's internal corporate governance characteristics and audit fees, and whether the external auditor perceives higher inherent risk when CEO duality is present. Additionally, it aims to examine whether having more independent directors on audit committee moderates the auditor's perceived inherent risk when CEO duality is present.-
dcterms.abstractDesign/methodology/approach– The data used in testing the hypotheses consist of all the Malaysian public listed companies on the main board in terms of market capitalization non‐finance listed companies for year 2001. Multiple regression analysis is used to estimate the relationships proposed in the hypotheses.-
dcterms.abstractFindings– The results show that the presence of CEO duality on the board, a proxy for board independence, is associated with higher audit fees and that this positive relationship is significantly weakened when the firm has a higher proportion of independent directors on the audit committee. These results suggest that auditors in their assessment of the inherent risk of a firm recognize that independent audit committees provide an important check to moderate CEO dominance in firms where CEO duality is present.-
dcterms.abstractOriginality/value– In this study, the effect of CEO duality and the independence of the board and audit committee are considered. The paper provides an important insight that having more independent directors on the audit committee moderates the auditor's perceived inherent risk when CEO duality is present following the new code of corporate governance introduced in Malaysia in the aftermath of the Asian financial crisis.-
dcterms.bibliographicCitationManagerial auditing journal, 2007, v. 22, no. 7, p. 716-728-
dcterms.isPartOfManagerial auditing journal-
dcterms.issued2007-
dc.identifier.rosgroupidr35783-
dc.description.ros2007-2008 > Academic research: refereed > Publication in refereed journal-
Appears in Collections:Journal/Magazine Article
Access
View full-text via PolyU eLinks SFX Query
Show simple item record

SCOPUSTM   
Citations

35
Last Week
1
Last month
Citations as of Aug 7, 2020

Page view(s)

117
Last Week
4
Last month
Citations as of Oct 18, 2020

Google ScholarTM

Check

Altmetric


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.