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  • 标题:Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia
  • 本地全文:下载
  • 作者:Khamsi Che Abdul Hamid ; Khamsi Che Abdul Hamid ; Sarina Othman
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2015
  • 卷号:172
  • 页码:754-761
  • DOI:10.1016/j.sbspro.2015.01.429
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractThis paper aims to describe the public reprimand issued by Bursa Malaysia to PLCs pertaining to financial related information. It was found that public reprimand were sanctioned for non-compliance of the requirements related to continuing disclosure with amounted to 145 breaches for year 2009 until 2013. It was also discovered that most of the companies sanctioned for public reprimand had complied with the minimum requirements for the independence and financial knowledge on audit committee. This study is a cross-sectional content analysis and consists of firms that had been reprimanded by Bursa Malaysia for non-compliance with the listing requirements.
  • 关键词:Audit committee;public reprimand;financial disclosure;financial knowlegde;Malaysia.
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