The impact of selected corporate governance programmes to auditor independence: Some evidence from Malaysia

Sori, Zulkarnain Muhamad and Karbhari, Yusuf ORCID: https://orcid.org/0000-0003-4513-0928 2005. The impact of selected corporate governance programmes to auditor independence: Some evidence from Malaysia. [Working Paper]. Working Paper Series, Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id...

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Abstract

Corporate governance is essential for establishing an attractive investment climate characterised by competitive companies and an efficient capital market. This paper examines the impact of four corporate governance programmes to perceived auditor independence from the perspective of Malaysian auditors, loan officers and senior managers of public listed companies. Questionnaire and interview surveys were employed to seek the respondent's perceptions on these issues. It is found that auditor independence would be safeguarded on the following issues: the compliance with the Financial Reporting Standards (FRS) of the Malaysian Accounting Standard Board (MASB) was legally mandated, the establishment of the Malaysian Institute of Corporate Governance (MICG), the establishment of the Minority Shareholders Watchdog Group (MSWG) and the implementation of mandatory director accreditation training programme (MDATP).

Item Type:	Monograph (Working Paper)
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	D History General and Old World > DS Asia H Social Sciences > HJ Public Finance
Uncontrolled Keywords:	Corporate governance, MASB, MSWG, MICG, Training Programme
Publisher:	Social Science Electronic Publishing
Last Modified:	21 Oct 2022 10:16
URI:	https://orca.cardiff.ac.uk/id/eprint/39647

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