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- W1028941650 abstract "Kolej RISDA, Melaka, Malaysia This study aims to examine the relationship between audit committee attributes (audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition) and the propensity for fraudulent financial reporting. The sample includes 116 fraudulent and non-fraudulent firms listed on Bursa Malaysia from 2005 to 2010. The finding of this study indicates that audit committee independence is positively associated with fraudulent financial reporting. The higher the proportion of independent or outside directors on the committee, the higher the possibility of financial fraud, and vice versa. The results also show that the expertise of members of the audit committee is negatively associated with corporate fraud. This suggests that when audit committee members are financially literate, they are more competent to curb fraudulent financial reporting. However, the findings for frequency of audit committee meetings, gender, and ethnicity show that there is no relationship between these variables and corporate fraud. The result of this study is robust after controlling for other firm-specific effects." @default.
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- W1028941650 date "2014-01-01" @default.
- W1028941650 modified "2023-09-26" @default.
- W1028941650 title "The Effects of Audit Committee Attributes on Fraudulent Financial Reporting" @default.
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