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Audit Committee Effectiveness, Government Linked Companies and Transformation Program: The Case for Financial Reporting Quality in Malaysia's setting

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dc.contributor.authorNurul Nazlia Jamilen_US
dc.date.accessioned2024-05-28T05:45:55Z
dc.date.available2024-05-28T05:45:55Z
dc.date.issued2016
dc.descriptionVolume : 3 Issue : 3en_US
dc.description.abstractThis paper investigates the audit committee effectiveness in Government Linked Companies (GLCs) on the quality of financial reporting subsequent to GLCs transformation program. A sample of 282 GLCs was acquired to examine the some firms' characteristics with financial reporting. Results show that due to the post transformation program, there is higher number of audit committee independence which indirectly helps to reduce the level of discretionary accruals in GLCs. The GLCs transformation program provide evidence to the regulators as well as other stakeholders in evaluating the existing approach in monitoring and controlling GLCs for better improvement in formulating government policy. The study provides empirical evidence on the issue of financial reporting quality in GLCs and how the implementation of GLCs transformation program is able to have a significant impact on financial reporting in GLCs in Malaysia's setting.en_US
dc.identifier.doihttps://saepub.com/acc.php?journal_name=ARJBM&volume=3&issue=3
dc.identifier.epage14
dc.identifier.issn2321-9246
dc.identifier.issue3
dc.identifier.spage1
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/6407
dc.identifier.volume3
dc.language.isoen_USen_US
dc.publisherSAE Publicationsen_US
dc.relation.ispartofAsian Research Journal of Business Managementen_US
dc.subjectAudit committees, GLC, Transformation Program, Malaysiaen_US
dc.titleAudit Committee Effectiveness, Government Linked Companies and Transformation Program: The Case for Financial Reporting Quality in Malaysia's settingen_US
dc.typeArticleen_US
dspace.entity.typePublication

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