AUDIT COMMITTEE CHARACTERISTICS AND FINANCIAL RESTATEMENT INCIDENCE IN THE EMERGING MARKET
This paper discusses issues concerning audit committee characteristics that lead to the occurrence of financial restatements in Malaysian public listed companies (PLCs). The audit committee characteristics were measured using size, independence, frequency of meetings, audit tenure, gender, expertise...
| Published in: | Corporate and Business Strategy Review |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Virtus Interpress
2022
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85136281477&doi=10.22495%2fcbsrv3i2art2&partnerID=40&md5=be93da492abb2f63f11425b08eee5f96 |