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Internal Auditor Perceptions on Audit Committee Interactions: a qualitative study in Malaysian public corporations


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  • Mazlina Mat Zain

    (Department of Accounting and Finance, School of Business, Monash University, Malaysia)

  • Nava Subramaniam
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    Audit committees (AC) and the internal audit function (IAF) are two key corporate governance mechanisms. The primary objective of this study is to provide insights into internal auditors' perceptions of their interactions with AC members in Malaysia. The paper thus contributes to the extant literature by providing additional evidence from a South-east Asian country which is recognised as being characterised with a high power distance culture and a developing capital market. The findings are based on in-depth interviews of the heads of the internal audit function (HIAFs) from 11 publicly listed companies. The results indicate infrequent informal communications and limited private meetings between the HIAFs and ACs, and a need for clear reporting lines. Further, ACs are seen to be held in high esteem for their authority and are expected to take on greater leadership in the inquiry of management's decision-making. These findings highlight the importance of the leadership role of ACs in supporting the IAF. Copyright (c) 2007 The Authors; Journal compilation (c) 2007 Blackwell Publishing Ltd.

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    Bibliographic Info

    Article provided by Wiley Blackwell in its journal Corporate Governance: An International Review.

    Volume (Year): 15 (2007)
    Issue (Month): 5 (09)
    Pages: 894-908

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    Handle: RePEc:bla:corgov:v:15:y:2007:i:5:p:894-908

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    Cited by:
    1. Philomena Leung & Barry J. Cooper & Luckmika Perera, 2011. "Accountability structures and management relationships of internal audit: An Australian study," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 794-816, November.
    2. Dessalegn Getie Mihret & Joseph M. Mula & Kieran James, 2012. "The development of internal auditing in Ethiopia: the role of institutional norms," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 10(2), pages 153-170.
    3. C. Piot & L. Kermiche, 2009. "A quoi servent les comit├ęs d'audit ? Un regard sur la recherche empirique," Post-Print halshs-00537952, HAL.
    4. Jenny Stewart & Nava Subramaniam, 2010. "Internal audit independence and objectivity: emerging research opportunities," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(4), pages 328-360, May.
    5. Dominic S.B. Soh & Nonna Martinov-Bennie, 2011. "The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(7), pages 605-622, July.


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