Auditing the auditors – any impact?

• Main Authors: Lim, Yan Kong, Mustapha, Mazlina
• 格式: Conference or Workshop Item
• 語言: English
• 出版: 2015
• 在線閱讀: http://psasir.upm.edu.my/id/eprint/75493/1/AAMC2015-7.pdf; http://psasir.upm.edu.my/id/eprint/75493/

Audit Oversight Board (AOB) was established in Malaysia in 2010 to regulate the auditors of public interest entities (PIEs), and to instil the trust and confidence of the public on the quality of services provided by the auditors. This study attempts to explore the impact of AOB establishment on the...