The impact of oversight mechanisms on quality internal control and its relationship with firm operating performance
| dc.contributor.author | Hock Chye, Ong | |
| dc.date.accessioned | 2014-11-18T02:05:53Z | |
| dc.date.available | 2014-11-18T02:05:53Z | |
| dc.date.issued | 2007 | |
| dc.description | Ph.D | en_US |
| dc.description.abstract | This study examines the relationship between mandatory and voluntary disclosures on internal control, as well as the relationships between audit committee and internal audit function on the quality of internal control of public listed companies on Bursa Malaysia. The study also examined the relationship between the quality of internal control on operating performance. It used agency theory as the underpinning theory, which postulated internal control disclosure as a tool shareholders used to monitor the quality of internal control designed by management. The study employed content analysis for measuring the quality of internal control. Questionnaires were sent to 181 public listed companies on Bursa Malaysia and the study received responses from 141 companies. Questionnaires were used to collect the data on internal audit function and annual reports were used to collect the data on audit committee and operating performance. The study found a significant relationship between mandatory and voluntary disclosures on internal control. This meant complying with the mandatory disclosure of Bursa Malaysia leads to higher voluntary disclosures. Of the two board oversight mechanisms, the study found a significant relationship between internal audit function and the quality of internal control but did not find a significant relationship between audit committee and the quality of internal control. Also, the study did not find as well a significant relationship between the quality of internal control on operating performance. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/546 | |
| dc.language.iso | en | en_US |
| dc.subject | Industrial technology | en_US |
| dc.title | The impact of oversight mechanisms on quality internal control and its relationship with firm operating performance | en_US |
| dc.type | Thesis | en_US |
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