References
[1]. Abbott, L. J., Parker, S., & Peters, G. F. (2010). Serving two masters: The association between
audit committee internal audit oversight and internal audit activities. Accounting
Horizons, 24(1), 1-24.
[2]. Al-Rassas, A. H., & Kamardin, H. (2015). Directors' Independence, Internal Audit Function,
Ownership Concentration and Earnings Quality in Malaysia. Mediterranean
Journal of Social Sciences, 6(3), 458-470.
[3]. Alzeban, A. (2015). The impact of culture on the quality of internal audit: An empirical study.
Journal of Accounting, Auditing & Finance, 30(1), 57-77.
[4]. Barua, A., Rama, D. V., & Sharma, V. (2010). Audit committee characteristics and investment in
internal auditing. Journal of Accounting and Public Policy, 29(5), 503-513.
[5]. Baxter, P., & Cotter, J. (2009). Audit committees and earnings quality. Accounting & Finance,
49(2), 267-290.
[6]. Bedard, J., Chtourou, S. M., & Courteau, L. (2004). The effect of audit committee expertise,
independence, and activity on aggressive earnings management. Auditing: A
Journal of Practice & Theory, 23(2), 13-35.
[7]. Bishop III, W. G., Hermanson, D. R., Lapides, P. D., & Rittenberg, L. E. (2000). The year of the
audit committee. Internal Auditor, 57(2), 46-46.
[8]. Blue Ribbon Committee (BRC), 1999. Report and Recommendations of the Blue Ribbon
Committee on improving the effectiveness of Corporate Audit Committees.
NYSE, New York Stock Exchange and National Association of Securities dealers.
New York, NY.
[9]. Carcello, J. V., Hermanson, D. R., Neal, T. L., & Riley Jr., R. a. (2002). Board Characteristics
and Audit Fees. Contemporary Accounting Research, 19(3), 365-384.
[10]. Carcello, J.V., Hermanson, D.R. and Raghunandan, K. (2005b), "Factors associated with US
public companies' investment in internal auditing", Accounting Horizons, Vol. 19 No. 2,
pp. 69-84.
[11]. Chang, J. C., & Sun, H. L. (2010). Does the disclosure of corporate governance structures affect
firms' earnings quality? Review of Accounting and Finance, 9(3), 212-243.
[12]. Claessens, S., Djankov, S., & Lang, L. H. (2000). The separation of ownership and control in
East Asian corporations. Journal of financial Economics, 58(1), 81-112.
[13]. Davies, M. (2009). Effective working relationships between audit committees and internal
audit-the cornerstone of corporate governance in local authorities, a Welsh perspective.
Journal of Management & Governance, 13(1-2), 41-73.
[14]. DeZoort, F. T., Hermanson, D. R., Archambeault, D. S., & Reed, S. A. (2002). Audit committee
effectiveness: A synthesis of the empirical audit committee literature. Journal of
accounting literature, 21, 38.
[15]. Francis, J. R. & Wilson, E. R. (1988), 'Auditor changes: a joint test of theories relating to agency
costs and auditor differentiation', The Accounting Review, Vol.63, pp. 663-82.
[16]. Goodwin-Stewait, J., & Kent, P. (2006). Relation between external audit fees, audit committee
characteristics and internal audit. Accounting and Finance, 46(3), 387- 404.
[17]. Hermanson, D. R., & Rittenberg, L. E. (2003). Internal audit and organizational governance.
Research opportunities in internal auditing, 1, 25-71.
[18]. Hermanson, D. R., & Rittenberg, L. E. (2003). Internal audit and organizational governance.
Research opportunities in internal auditing, 1, 25-71.
[19]. Joshi, P. L., & Wakil, A. (2004). A study of the audit committees' functioning in Bahrain:
Empirical findings. Managerial Auditing Journal, 19(7), 832-858.
[20]. Kamolsakulchai, M. (2015). The Impact of the Audit Committee Effectiveness and Audit
Quality on Financial Reporting Quality of listed company in Stocks Exchange of
Thailand. Bus. Econ. Res.Online, 4(2), 2304-1013.
[21]. Malaysian Code of Corporate Governance (2012). Securities Commission. Kuala Lumpur.
Malaysian Code on Corporate Governance. (September 2007). Kuala Lumpur: Securities
Commission
[22]. Sarens, G., De Beelde, I., & Everaert, P. (2009). Internal audit: a comfort provider to the audit
committee. The British Accounting Review, 41(2), 90-106.
[23]. Siagian, F. T., & Tresnaningsih, E. (2011). The impact of independent directors and independent
audit committees on earnings quality reported by Indonesian firms. Asian review of
Accounting, 19(3), 192-207.
[24]. Sori, Z. M., Ramadili, S. M., & Karbhari, Y. (2008). Audit Committee and Auditor
Independence: The Bankers' Perception. International Journal of Economics and
Management, 3(2), 317-331.
[25]. Xie, B., Davidson, W. N., & DaDalt, P. J. (2003). Earnings management and corporate
governance: the role of the board and the audit committee. Journal of corporate finance,
9(3), 295-316.
[26]. Zain, M. M., Subramaniam, N., & Stewart, J. (2006). Internal auditors' assessment of their
contribution to financial statement audits: The relation with audit committee and internal
audit function characteristics. International Journal of Auditing, 10(1), 1-18.
[27]. Zanni, T., & Terrel, M. (2002). CFOs and audit committees: mutual expectations. The CPA
Journal, 72(2).
[28]. Zhang, Y., Zhou, J., and Zhou, N., (2007). Audit committee quality, auditor independence, and
internal control weaknesses. Journal of Accounting and Public Policy, Vol. 26,pp.300.
[29]. Zulkarnain M.S. and Shamsher, M. (2007) Audit Committee Reporting: Current Practices of
Companies Listed on the Kuala Lumpur Stock Exchange (Bursa Malaysia), International
Journal of Economics and Management, 1, 203 - 227.