Independence and Financial Knowledge on Audit Committee with Non-compliance of Financial Disclosure: A Study of Listed Companies Issued with Public Reprimand in Malaysia

被引：8

作者：

Hamid, Khamsi Che Abdul ^{[1
]}

Othman, Sarina ^{[1
]}

Rahim, Memiyanty Abdul ^{[1
]}

机构：

[1] Univ Teknol MARA, Fac Adm Sci & Policy Studies, Shah Alam 40450, Malaysia

来源：

CONTEMPORARY ISSUES IN MANAGEMENT AND SOCIAL SCIENCE RESEARCH | 2015年 / 172卷

关键词：

Audit committee; public reprimand; financial disclosure; financial knowlegde; Malaysia; CORPORATE GOVERNANCE; MANAGEMENT; EXPERTISE; IMPACT;

D O I：

10.1016/j.sbspro.2015.01.429

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

This 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. (C) 2015 The Authors. Published by Elsevier Ltd.

引用

页码：754 / 761

页数：8

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