Auditing the auditors: has the establishment of the audit oversight board affected audit quality?

• Main Authors: Ismail, Hashanah, Ung, Chui Theng
• 格式: Article
• 語言: English
• 出版: EconJournals 2015
• 在線閱讀: http://psasir.upm.edu.my/id/eprint/43893/1/Has%20the%20establishment%20of%20the%20audit%20oversight%20board%20affected%20audit%20quality.pdf; http://psasir.upm.edu.my/id/eprint/43893/; http://www.econjournals.com/index.php/ijefi/article/viewFile/1506/pdf

This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited fin...