An empirical study of audit committee practices among Malaysian public listed companies
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An audit committee would effectively deliver their duties if there were adequate resources. In the US, the National Association of Corporate Directors (NACD) (2000) pointed out that 'sufficient resources' is one of the three keys to an effective oversight process of an audit committee. Consistently, Treadway Report stressed the importance for an audit eommittee to have adequate resources and authority to effectively discharge their duties (Treadway, 1987) ...
Audit committee , Public listed companies , Malaysia
Mohd Saad, S. S., Muhamad Sori, Z., Abdul Hamid, M. A., Evans, J. G., & Abdul Wahab, S. (2012). An empirical study of audit committee practices among Malaysian public listed companies. In Zulkarnain Muhamad Sori, Ridzwana Mohd Said, Mazrah Malek & Rosmila Senik (Eds.), Corporate governance practices in Malaysia (pp. 119-138). Serdang, Selangor: UPM Press.