메뉴 건너뛰기




Volumn 15, Issue 5, 2007, Pages 894-908

Internal auditor perceptions on audit committee interactions: A qualitative study in Malaysian public corporations

Author keywords

Audit committees; Corporate governance; Independent directors; Internal auditing

Indexed keywords


EID: 34748816311     PISSN: 09648410     EISSN: 14678683     Source Type: Journal    
DOI: 10.1111/j.1467-8683.2007.00620.x     Document Type: Conference Paper
Times cited : (71)

References (37)
  • 2
    • 34748834434 scopus 로고    scopus 로고
    • ASX Corporate Governance Council (. Online]. Available:
    • ASX Corporate Governance Council (2003) Principles of Good Corporate Governance and Best Practice Recommendations Online]. Available: http://www.shareholder.com/visitors/dynamicdoc/document.cfm?documented= 364&companyid=ASX.
    • (2003)
  • 4
    • 34748881591 scopus 로고    scopus 로고
    • Blue Ribbon Committee (The BRC Report) (. New York.
    • Blue Ribbon Committee (The BRC Report) (1999) Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate AC. New York.
    • (1999)
  • 10
    • 33645866798 scopus 로고    scopus 로고
    • On the Constitution of Audit Committee Effectiveness, Accounting
    • Gendron, Y. Bedard, J. (2006) On the Constitution of Audit Committee Effectiveness, Accounting, Organisations and Society, 31 (3 211 239.
    • (2006) Organisations and Society , vol.31 , Issue.3 , pp. 211-239
    • Gendron, Y.1    Bedard, J.2
  • 11
    • 3142546353 scopus 로고    scopus 로고
    • Getting Inside the Black Box: A Field Study of Practices in "effective" Audit Committees
    • Gendron, Y., Bedard, J. Goselin, M. (2004) Getting Inside the Black Box: A Field Study of Practices in "Effective" Audit Committees, Auditing: A Journal of Theory and Practice, 23 (1 153 171.
    • (2004) Auditing: A Journal of Theory and Practice , vol.23 , Issue.1 , pp. 153-171
    • Gendron, Y.1    Bedard, J.2    Goselin, M.3
  • 12
    • 27944494907 scopus 로고    scopus 로고
    • Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore
    • Goodwin, J. Yeo, T. Y. (2001) Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore, International Journal of Auditing, 5, 107 125.
    • (2001) International Journal of Auditing , vol.5 , pp. 107-125
    • Goodwin, J.1    Yeo, T.Y.2
  • 13
    • 33748712924 scopus 로고    scopus 로고
    • The Role of the Internal Audit Function in Corporate Governance: A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research
    • Gramling, A. A., Maletta, M. J., Schneider, A. Church, B. K. (2004) The Role of the Internal Audit Function in Corporate Governance: A Synthesis of the Extant Internal Auditing Literature and Directions for Future Research, Journal of Accounting Literature, 23, 194 244.
    • (2004) Journal of Accounting Literature , vol.23 , pp. 194-244
    • Gramling, A.A.1    Maletta, M.J.2    Schneider, A.3    Church, B.K.4
  • 14
    • 34748862163 scopus 로고
    • Audit Committees, Gifts and Discounts, and Familiarity as Factors Affecting Internal Auditor's Professional Objectivity
    • Gul, F. A. Subramaniam, N. (1994) Audit Committees, Gifts and Discounts, and Familiarity as Factors Affecting Internal Auditor's Professional Objectivity, The Review of Business Studies, 3, 89 99.
    • (1994) The Review of Business Studies , vol.3 , pp. 89-99
    • Gul, F.A.1    Subramaniam, N.2
  • 15
    • 38249015737 scopus 로고
    • An Empirical Analysis of Hong Kong Bankers' Perceptions of Auditor Ability to Resist Management Pressure in an Audit Conflict Situation
    • Gul, F. A. Tsui, J. S. L. (1992) An Empirical Analysis of Hong Kong Bankers' Perceptions of Auditor Ability to Resist Management Pressure in an Audit Conflict Situation, Journal of International Accounting, Auditing and Taxation, 1, 177 190.
    • (1992) Journal of International Accounting, Auditing and Taxation , vol.1 , pp. 177-190
    • Gul, F.A.1    Tsui, J.S.L.2
  • 20
    • 34748924815 scopus 로고    scopus 로고
    • IIA Malaysia (. Institute of Internal Auditors Malaysia [Online] Available:
    • IIA Malaysia (2001) Guidelines on IAF for Directors of Public Listed Companies. Institute of Internal Auditors Malaysia [Online] Available: http://www.iiam.com.my/IAFG.htm
    • (2001)
  • 21
  • 22
    • 0041109813 scopus 로고
    • An Examination of the Relationship between Audit Committees and External Auditors
    • Kalbers, L. P. (1992) An Examination of the Relationship Between Audit Committees and External Auditors, The Ohio CPA Journal, 20 27.
    • (1992) The Ohio CPA Journal , pp. 20-27
    • Kalbers, L.P.1
  • 23
    • 85132300180 scopus 로고
    • Assessing the Effects of Culture on Managerial Attitudes: A Three-culture Test
    • Kelley, L., Whatley, A. Worthley, R. (1987) Assessing the Effects of Culture on Managerial Attitudes: A Three-culture Test, Journal of International Business Studies, 18 (2 17 31.
    • (1987) Journal of International Business Studies , vol.18 , Issue.2 , pp. 17-31
    • Kelley, L.1    Whatley, A.2    Worthley, R.3
  • 24
    • 0346800172 scopus 로고    scopus 로고
    • Audit Committee Effectiveness and Financial Reporting Quality: Implications for auditor independence
    • Krishnamoorthy, G., Wright, A. Cohen, J. (2002) Audit Committee Effectiveness and Financial Reporting Quality: Implications for auditor independence, Australian Accounting Review, 12, 3 13.
    • (2002) Australian Accounting Review , vol.12 , pp. 3-13
    • Krishnamoorthy, G.1    Wright, A.2    Cohen, J.3
  • 25
    • 34748861293 scopus 로고    scopus 로고
    • Kuala Lumpur Stock Exchange (KLSE) (.
    • Kuala Lumpur Stock Exchange (KLSE) (2001) Listing Requirements: Main board and second board, http://www.bursamalaysia.com/website/listing/ listingreqs.htm
    • (2001) Listing Requirements: Main Board and Second Board
  • 29
    • 34748831412 scopus 로고    scopus 로고
    • Audit Committees in Private and Public Sector Corporations in New Zealand: An empirical investigation
    • Porter, B. Gendall, P. J. (1998) Audit Committees in Private and Public Sector Corporations in New Zealand: An empirical investigation, International Journal of Auditing, 2, 49 69.
    • (1998) International Journal of Auditing , vol.2 , pp. 49-69
    • Porter, B.1    Gendall, P.J.2
  • 30
    • 77249125301 scopus 로고    scopus 로고
    • Audit Committee Composition, "gray Directors", and Interaction with internal auditing
    • Raghunandan, K., Read, W. J. Rama, D. V. (2001) Audit Committee Composition, "Gray Directors", and Interaction with internal auditing, Accounting Horizons, 15, 105 118.
    • (2001) Accounting Horizons , vol.15 , pp. 105-118
    • Raghunandan, K.1    Read, W.J.2    Rama, D.V.3
  • 31
    • 34748876976 scopus 로고    scopus 로고
    • Department of Treasury, Commonwealth of Australia
    • Ramsay, I. (2001) Independence of Australian Company Auditors: Review of current Australian requirements and proposals for reform. Department of Treasury, Commonwealth of Australia, http://www.treasury.gov.au
    • (2001)
    • Ramsay, I.1
  • 32
    • 0011115287 scopus 로고    scopus 로고
    • Audit Committee Composition and Interaction with Internal Auditing: A Canadian evidence
    • Scarbrough, D. P., Rama, D. V. Raghunandan, K. (1998) Audit Committee Composition and Interaction with Internal Auditing: A Canadian evidence, Accounting Horizons, 12, 51 62.
    • (1998) Accounting Horizons , vol.12 , pp. 51-62
    • Scarbrough, D.P.1    Rama, D.V.2    Raghunandan, K.3
  • 33
    • 34748904469 scopus 로고    scopus 로고
    • Smith Committee (. London: Financial Reporting Council.
    • Smith Committee (2003) AC Combined Code Guidance. London : Financial Reporting Council.
    • (2003) AC Combined Code Guidance.
  • 34
    • 0012523250 scopus 로고    scopus 로고
    • Ceremonies of Governance: Perspectives on the Role of the Audit Committee
    • Spira, L. F. (1999) Ceremonies of Governance: Perspectives on the Role of the Audit Committee. Journal of Management and Governance, 3, 231 260.
    • (1999) Journal of Management and Governance , vol.3 , pp. 231-260
    • Spira, L.F.1
  • 35
    • 34748812876 scopus 로고    scopus 로고
    • Corporate Governance and Debts in the Malaysian Financial Crisis of 1997
    • In. United Nation Development Programme. Kuala Lumpur: PTG Trading Co.
    • Thomas, T. (2002) Corporate Governance and Debts in the Malaysian Financial Crisis of 1997. In Corporate Governance in Asia: Lesson from the Financial Crisis. United Nation Development Programme. Kuala Lumpur : PTG Trading Co.
    • (2002) Corporate Governance in Asia: Lesson from the Financial Crisis.
    • Thomas, T.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.