Browsing by Author Karbhari, Yusuf

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Showing results 1 to 7 of 7
  • audit_committee_auditor_independence_bankers_perception_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Karbhari, Yusuf (2009)

  • This paper examines the perception of bankers on contribution of audit committees towards external auditor independence in public listed companies. All Malaysian public listed companies are required to establish an audit committee as a measure to improve on the internal control mechanism that can help improve the corporate governance practices of firms. Postal questionnaires and interview surveys were used to solicit the perception and views of loan officers. The majority of the respondents believe that auditor independence is preserved with the presence of an actively functioning audit committee. This implies favourably on the corporate governance

  • auditor in dilemma.pdf.jpg
  • Chapter in Book


  • Authors: Muhammad Sori, Zulkarnain; Karbhari, Yusuf; Ramadili Mohd, Shamsher Mohamad; Abdul Wahab, Sazali (2013)

  • Evidence of audit failures documented worldwide have led to major criticism of the auditing professions' independence and exposed its implication on shareholders and stakeholders' interests. External auditors are expected not only be independent but more importantly must be seen to be independent when examining and attesting clients' financial statements. Auditors are expected to decide on reporting strategies without any influence from their clients' management.

  • commercialization_accounting_profession_case_non-audit_services_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Muhamad Sori, Zulkarnain; Karbhari, Yusuf; Ramadili Mohd, Shamsher Mohamad (2010)

  • Over the last decade, the accounting profession has witnessed the commercialisation of audit firms through offering of non-audit services (i.e. business consultancy services) to their audit client. Regulators and stakeholders have placed a great concern on the potential threat of commercialization of audit services on perceived auditor independence. This study reports the effects of the joint provision of audit and non-audit services (NAS) and the type of NAS on perceived auditor independence. The main findings suggest that auditor independence is perceived to be compromised when audit and NAS were jointly offered by audit firms. However, when there exist proper segregation of duties ...

  • do_provision_of_nonaudit_2788.jpg.jpg
  • Chapter in Book


  • Authors: Muhamad Sori, Zulkarnain; Karbhari, Yusuf; Turmin, Siti Zaidah; Osman, Mohammad Noor Hisham (2015)

  • This chapter examines the effects of provision of different types of non-audit services on perceived auditor independence from the perspective of Malaysian capital market participants. The globalisation of the accounting profession and the subsequent increase in competitiveness and the need to survive has forced many auditing firms to diversify into non-audit services and has created 'the multidisciplinary nature of large audit firms'(Michael, 2014; Alexander and Hay, 2013; Brierley and Gwilliam, 2003; Michael, 2014).

  • chapter_7_financial_and_operating_performance_of_privatised_companies_Abdeldayam_Yusuf_Zulkarnain.jpg.jpg
  • Chapter in Book


  • Authors: Abdeldayam, M.M.; Karbhari, Yusuf; Muhamad Sori, Zulkarnain (2015)

  • The term privatisation has many shades of meaning. The overall purpose of privatisation is that of transferring the provision of goods and services from the public sector to the private sector and Kay and Thompson (1986) suggest that the term covers denationalisation (the sale of state owned enterprises), deregulation (the introduction of competition) and contracting out (the provision by private sector organisations of public services). Over the past 25 years or so, all of these various forms of privatisation have developed and evolved and are now a pervasive feature of the economies of many countries. Available in physical copy only (Call Number: HF 5630 S464)

  • perception of auditors independence.pdf.jpg
  • Chapter in Book


  • Authors: Muhammad Sori, Zulkarnain; Karbhari, Yusuf; Turmin, Siti Zaidah (2015)

  • The objective of this chapter is to examine the effects of the joint provision of audit and non-audit services on perceived auditor independence from the perspective of senior managers of audit firms, loan officers and public listed companies in Malaysia. The effect of join provision of audit and non-audit services might be different when auditor perform the services based on their available resources.

  • effect of corporate governance structure.pdf.jpg
  • Chapter in Book


  • Authors: Muhammad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Karbhari, Yusuf (2009)

  • Over the last few decades, a sizeable number of studies have examined the relationship between audit pricing model and corporate governance characteristics in developed economies (O'Sullivan and Diacon, 1994; Short et al., 1999; Peel & Clatworthy, 2001; Clatworthy & Peel, 2006; Yatim et al., 2006). The Cadbury Report (1992) viewed the auditor's report as "one of the corner stones of corporate governance". Peel and Clatworthy (2001) highlights that audit report contribute significantly towards "effective governance of modern corporations".

Browsing by Author Karbhari, Yusuf

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 1 to 7 of 7
  • audit_committee_auditor_independence_bankers_perception_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Muhamad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Karbhari, Yusuf (2009)

  • This paper examines the perception of bankers on contribution of audit committees towards external auditor independence in public listed companies. All Malaysian public listed companies are required to establish an audit committee as a measure to improve on the internal control mechanism that can help improve the corporate governance practices of firms. Postal questionnaires and interview surveys were used to solicit the perception and views of loan officers. The majority of the respondents believe that auditor independence is preserved with the presence of an actively functioning audit committee. This implies favourably on the corporate governance

  • auditor in dilemma.pdf.jpg
  • Chapter in Book


  • Authors: Muhammad Sori, Zulkarnain; Karbhari, Yusuf; Ramadili Mohd, Shamsher Mohamad; Abdul Wahab, Sazali (2013)

  • Evidence of audit failures documented worldwide have led to major criticism of the auditing professions' independence and exposed its implication on shareholders and stakeholders' interests. External auditors are expected not only be independent but more importantly must be seen to be independent when examining and attesting clients' financial statements. Auditors are expected to decide on reporting strategies without any influence from their clients' management.

  • commercialization_accounting_profession_case_non-audit_services_zulkarnain.pdf.jpg
  • Journal Article


  • Authors: Muhamad Sori, Zulkarnain; Karbhari, Yusuf; Ramadili Mohd, Shamsher Mohamad (2010)

  • Over the last decade, the accounting profession has witnessed the commercialisation of audit firms through offering of non-audit services (i.e. business consultancy services) to their audit client. Regulators and stakeholders have placed a great concern on the potential threat of commercialization of audit services on perceived auditor independence. This study reports the effects of the joint provision of audit and non-audit services (NAS) and the type of NAS on perceived auditor independence. The main findings suggest that auditor independence is perceived to be compromised when audit and NAS were jointly offered by audit firms. However, when there exist proper segregation of duties ...

  • do_provision_of_nonaudit_2788.jpg.jpg
  • Chapter in Book


  • Authors: Muhamad Sori, Zulkarnain; Karbhari, Yusuf; Turmin, Siti Zaidah; Osman, Mohammad Noor Hisham (2015)

  • This chapter examines the effects of provision of different types of non-audit services on perceived auditor independence from the perspective of Malaysian capital market participants. The globalisation of the accounting profession and the subsequent increase in competitiveness and the need to survive has forced many auditing firms to diversify into non-audit services and has created 'the multidisciplinary nature of large audit firms'(Michael, 2014; Alexander and Hay, 2013; Brierley and Gwilliam, 2003; Michael, 2014).

  • chapter_7_financial_and_operating_performance_of_privatised_companies_Abdeldayam_Yusuf_Zulkarnain.jpg.jpg
  • Chapter in Book


  • Authors: Abdeldayam, M.M.; Karbhari, Yusuf; Muhamad Sori, Zulkarnain (2015)

  • The term privatisation has many shades of meaning. The overall purpose of privatisation is that of transferring the provision of goods and services from the public sector to the private sector and Kay and Thompson (1986) suggest that the term covers denationalisation (the sale of state owned enterprises), deregulation (the introduction of competition) and contracting out (the provision by private sector organisations of public services). Over the past 25 years or so, all of these various forms of privatisation have developed and evolved and are now a pervasive feature of the economies of many countries. Available in physical copy only (Call Number: HF 5630 S464)

  • perception of auditors independence.pdf.jpg
  • Chapter in Book


  • Authors: Muhammad Sori, Zulkarnain; Karbhari, Yusuf; Turmin, Siti Zaidah (2015)

  • The objective of this chapter is to examine the effects of the joint provision of audit and non-audit services on perceived auditor independence from the perspective of senior managers of audit firms, loan officers and public listed companies in Malaysia. The effect of join provision of audit and non-audit services might be different when auditor perform the services based on their available resources.

  • effect of corporate governance structure.pdf.jpg
  • Chapter in Book


  • Authors: Muhammad Sori, Zulkarnain; Ramadili Mohd, Shamsher Mohamad; Karbhari, Yusuf (2009)

  • Over the last few decades, a sizeable number of studies have examined the relationship between audit pricing model and corporate governance characteristics in developed economies (O'Sullivan and Diacon, 1994; Short et al., 1999; Peel & Clatworthy, 2001; Clatworthy & Peel, 2006; Yatim et al., 2006). The Cadbury Report (1992) viewed the auditor's report as "one of the corner stones of corporate governance". Peel and Clatworthy (2001) highlights that audit report contribute significantly towards "effective governance of modern corporations".