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The impact of regulatory sanctions to auditor independence: Some evidence from Malaysia

Sori, Zulkarnain Muhamad and Karbhari, Yusuf 2005. The impact of regulatory sanctions to auditor independence: Some evidence from Malaysia. [Working Paper]. Working Paper Series, Social Science Research Network: Social Science Electronic Publishing. Available at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id...

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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 programme 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.

Item Type: Monograph (Working Paper)
Date Type: Publication
Status: Published
Schools: Business (Including Economics)
Subjects: H Social Sciences > HJ Public Finance
Uncontrolled Keywords: Regulatory sanctions, peer review, MIA, professional bodies, enforcement
Publisher: Social Science Electronic Publishing
Last Modified: 04 Jun 2017 04:28
URI: http://orca.cf.ac.uk/id/eprint/39600

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