Business, Management and Accounting
6 years ago

Audit Committees' Oversight Boosts Corporate Governance, Enhancing Public Trust

1 view
International Journal of Auditing
Audit committees' involvement and the effects of quality in the internal audit function on corporate governance
Razimah Abdullah, Zubaidah Ismail, Malcolm Smith

Paper Summary

The article explores how audit committees' involvement in different stages of internal audits affects the quality of corporate governance. By studying Malaysian public listed companies, the researchers found that high internal audit performance leads to more recommendations for improving corporate governance. Specifically, reviews by audit committees on internal audit activities impact the quality of internal audits, especially in the planning stage.

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