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Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim

This study explores the association between audit committee characteristics and the establishment of a risk management committee by Malaysian listed firms. The study predicts that firms with more independent, expert, and diligent audit committees are likely to establish a stand-alone risk management...

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Main Author: Yatim, Puan
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2009
Online Access:https://ir.uitm.edu.my/id/eprint/258/1/258.pdf
https://ir.uitm.edu.my/id/eprint/258/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.2582021-11-22T00:34:59Z https://ir.uitm.edu.my/id/eprint/258/ Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim Yatim, Puan This study explores the association between audit committee characteristics and the establishment of a risk management committee by Malaysian listed firms. The study predicts that firms with more independent, expert, and diligent audit committees are likely to establish a stand-alone risk management committee. It is also expected that audit committees with more members are also likely to support the establishment of a risk management committee. The study employs a cross-sectional analysis of 690 firms listed on the Bursa Malaysia for the financial year ending in 2003. A logistic regression analysis is used to estimate the relationships proposed in the hypotheses. The study finds a strong support for an association between the establishment of risk management committee and audit committee independence, audit committee size, and audit committee diligence. The results also show that the establishment of a risk management committee is positively and significantly associated with firm-specific variables such as firm size, complexity of a firm’s operations, and the use of Big Four audit firms. Accounting Research Institute (ARI) & Faculty of Accountancy 2009-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/258/1/258.pdf ID258 Yatim, Puan (2009) Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim. Malaysian Accounting Review, 8 (1). pp. 19-36. ISSN 1675-4077 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description This study explores the association between audit committee characteristics and the establishment of a risk management committee by Malaysian listed firms. The study predicts that firms with more independent, expert, and diligent audit committees are likely to establish a stand-alone risk management committee. It is also expected that audit committees with more members are also likely to support the establishment of a risk management committee. The study employs a cross-sectional analysis of 690 firms listed on the Bursa Malaysia for the financial year ending in 2003. A logistic regression analysis is used to estimate the relationships proposed in the hypotheses. The study finds a strong support for an association between the establishment of risk management committee and audit committee independence, audit committee size, and audit committee diligence. The results also show that the establishment of a risk management committee is positively and significantly associated with firm-specific variables such as firm size, complexity of a firm’s operations, and the use of Big Four audit firms.
format Article
author Yatim, Puan
spellingShingle Yatim, Puan
Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim
author_facet Yatim, Puan
author_sort Yatim, Puan
title Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim
title_short Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim
title_full Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim
title_fullStr Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim
title_full_unstemmed Audit committee characteristics and risk management of Malaysian listed firms / Puan Yatim
title_sort audit committee characteristics and risk management of malaysian listed firms / puan yatim
publisher Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate 2009
url https://ir.uitm.edu.my/id/eprint/258/1/258.pdf
https://ir.uitm.edu.my/id/eprint/258/
https://mar.uitm.edu.my/
_version_ 1717097156936990720
score 13.211869

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