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- Title
The Impact of Regulatory Sanctions to Auditor Independence: Some Evidence from Malaysia.
- Authors
Sori, Zulkarnain Bin Muhamad; Karbhari, Yusuf; Hamid, Mohamad Ali Abdul
- Abstract
This paper examines four issues relating to the impact of regulatory sanctions to auditor independence: peer review; risk of disciplinary action by professional bodies, risk of action by the investigation committee of the Malaysian Institute of Accountants (MIA) and effective enforcement measures. The majority of the auditors, loan officers and senior managers of Malaysian public-listed companies that participated in this study agreed that auditor independence would be safeguarded on the existence of peer review program and there are effective enforcement activities by the regulators. The risk of being referred to professional bodies' disciplinary committees and the Investigation Committee of the MIA has been regarded to safeguard independence.
- Subjects
MALAYSIA; AUDITORS; PROFESSIONAL peer review; LABOR discipline; ACCOUNTANTS
- Publication
ICFAI Journal of Audit Practice, 2007, Vol 4, Issue 3, p29
- ISSN
0972-9070
- Publication type
Article