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Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)

This study examines the disclosures contained in Audit Committee Reports (ACRs) and the level of compliance of current practices with the amended Kuala Lumpur Stock Exchange listing requirements after the adoption of various recommendations made by the High-Level of Finance Committee on Corporate Go...

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Main Authors: Muhamad Sori, Zulkarnain, Ramadilli Mohd, Shamsher Mohamad
Format: Article
Language:English
Published: Faculty of Economics and Management, Universiti Putra Malaysia 2007
Online Access:http://psasir.upm.edu.my/id/eprint/714/1/Audit%20committee%20reporting.pdf
http://psasir.upm.edu.my/id/eprint/714/
http://econ.upm.edu.my/ijem/vol1_no2.htm
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spelling my.upm.eprints.7142015-10-26T01:49:12Z http://psasir.upm.edu.my/id/eprint/714/ Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia) Muhamad Sori, Zulkarnain Ramadilli Mohd, Shamsher Mohamad This study examines the disclosures contained in Audit Committee Reports (ACRs) and the level of compliance of current practices with the amended Kuala Lumpur Stock Exchange listing requirements after the adoption of various recommendations made by the High-Level of Finance Committee on Corporate Governance and the Malaysian Code on Corporate Governance (MCCG) in 1999 and 2000 respectively. All firms listed on the KLSE’s main and second board, and MESDAQ counters were sampled. Consistent with the literature in developed markets, the findings reveal that very few companies provide more than what is expected by the ACRs in their listing requirements. Further, companies in finance, technology and IPC counters, and companies on the main board counter have greater initiative to provide value added (or termed as ‘non-boiler plate’) statements to information users. Faculty of Economics and Management, Universiti Putra Malaysia 2007-06 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/714/1/Audit%20committee%20reporting.pdf Muhamad Sori, Zulkarnain and Ramadilli Mohd, Shamsher Mohamad (2007) Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia). International Journal of Economics and Management, 1 (2). pp. 203-227. ISSN 1823-836X http://econ.upm.edu.my/ijem/vol1_no2.htm
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description This study examines the disclosures contained in Audit Committee Reports (ACRs) and the level of compliance of current practices with the amended Kuala Lumpur Stock Exchange listing requirements after the adoption of various recommendations made by the High-Level of Finance Committee on Corporate Governance and the Malaysian Code on Corporate Governance (MCCG) in 1999 and 2000 respectively. All firms listed on the KLSE’s main and second board, and MESDAQ counters were sampled. Consistent with the literature in developed markets, the findings reveal that very few companies provide more than what is expected by the ACRs in their listing requirements. Further, companies in finance, technology and IPC counters, and companies on the main board counter have greater initiative to provide value added (or termed as ‘non-boiler plate’) statements to information users.
format Article
author Muhamad Sori, Zulkarnain
Ramadilli Mohd, Shamsher Mohamad
spellingShingle Muhamad Sori, Zulkarnain
Ramadilli Mohd, Shamsher Mohamad
Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)
author_facet Muhamad Sori, Zulkarnain
Ramadilli Mohd, Shamsher Mohamad
author_sort Muhamad Sori, Zulkarnain
title Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)
title_short Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)
title_full Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)
title_fullStr Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)
title_full_unstemmed Audit committee reporting: current practices of companies listed on the Kuala Lumpur stock exchange (Bursa Malaysia)
title_sort audit committee reporting: current practices of companies listed on the kuala lumpur stock exchange (bursa malaysia)
publisher Faculty of Economics and Management, Universiti Putra Malaysia
publishDate 2007
url http://psasir.upm.edu.my/id/eprint/714/1/Audit%20committee%20reporting.pdf
http://psasir.upm.edu.my/id/eprint/714/
http://econ.upm.edu.my/ijem/vol1_no2.htm
_version_ 1643821897178152960
score 13.211869

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