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...

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Bibliographic Details
Published in:Corporate and Business Strategy Review
Main Author: Hasnan S.; Eskandar N.S.M.; Hussain A.R.M.; Al-Dhubaibi A.A.S.; Kamal M.E.M.; Kusumaningtias R.
Format: Article
Language:English
Published: Virtus Interpress 2022
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85136281477&doi=10.22495%2fcbsrv3i2art2&partnerID=40&md5=be93da492abb2f63f11425b08eee5f96

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