References
- Abbott, L. J., & Parker, S. (2000). Auditor selection and audit committee characteristics. Auditing, 19(2), 47–17. https://doi.org/https://doi.org/10.2308/aud.2000.19.2.47
- Abbott, L. J., Parker, S., & Peters, G. F. (2004). Audit committee characteristics and restatements. AUDITING: A Journal of Practice & Theory, 23(1), 69–87. https://doi.org/https://doi.org/10.2308/aud.2004.23.1.69
- Abbott, L. J., Parker, S., Peters, G. F., & Raghunandan, K. (2003). The association between audit committee characteristics and audit fees. AUDITING: A Journal of Practice & Theory, 22(2), 17–32. https://doi.org/https://doi.org/10.2308/aud.2003.22.2.17
- Abdullah, S. N. (2014). The impact of new regulations on earnings quality among Malaysian firms. International Journal of Economics, Management and Accounting, 22(2), 21-68. https://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/270
- Abernathy, J. L., Beyer, B., Masli, A., & Stefaniak, C. (2014). The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting, 30(2), 283–297. https://doi.org/https://doi.org/10.1016/j.adiac.2014.09.001
- Adelopo, I., Jallow, K., & Scott, P. (2012). Determinants of audit committees’ activity: evidence from the UK. Social Responsibility Journal, 8(4), 471–483. https://doi.org/https://doi.org/10.1108/17471111211272066
- Afify, H. A. E. (2009). Determinants of audit report lag: does implementing corporate governance have any impact? empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56–86. https://doi.org/https://doi.org/10.1108/09675420910963397
- Al-Ajmi, J. (2008). Audit and reporting delays: evidence from an emerging market. Advances in Accounting, 24(2), 217–226. https://doi.org/https://doi.org/10.1016/j.adiac.2008.08.002
- Al-Ebel, A., Baatwah, S., & Al-Musali, M. (2020). Religiosity, accounting expertise, and audit report lag: empirical evidence from the individual level. Cogent Business & Management, 7(1), 1823587. https://doi.org/https://doi.org/10.1080/23311975.2020.1823587
- Al-Rassas, A. H., & Kamardin, H. (2015). Internal and external audit attributes, audit committee characteristics, ownership concentration and earnings quality: evidence from Malaysia. Mediterranean Journal of Social Sciences, 6(3), 458-470. https://doi.org/http://dx.doi.org/10.5901/mjss.2015.v6n3p458
- Al-Rassas, A. H., & Kamardin, H. (2016). Earnings quality and audit attributes in high concentrated ownership market. Corporate Governance, 16(2), 377–399. https://doi.org/https://doi.org/10.1108/CG-08-2015-0110
- Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275–292. https://doi.org/https://doi.org/10.2307/2491018
- Badolato, P. G., Donelson, D. C., & Ege, M. (2014). Audit committee financial expertise and earnings management: the role of status. Journal of Accounting and Economics, 58(2), 208–230. https://doi.org/https://doi.org/10.1016/j.jacceco.2014.08.006
- BAPEPAM. (2004). Decree No. 29/PM/2004 Concerning Guidelines for Establishment and Working Implementation of Audit Committee. Indonesia.
- Baxter, P., & Cotter, J. (2009). Audit committees and earnings quality. Accounting and Finance, 49(2), 267–290. https://doi.org/https://doi.org/10.1111/j.1467-629X.2008.00290.x
- Beasley, M. S. (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review, 71(4), 443–465. http://www.jstor.org/stable/248566
- Bédard, J., & Gendron, Y. (2010). Strengthening the financial reporting system: can audit committees deliver?. International Journal of Auditing, 14(2), 174–210. https://doi.org/https://doi.org/10.1111/j.1099-1123.2009.00413.x
- Bedard, J. C., & Johnstone, K. M. (2004). Earnings manipulation risk, corporate governance risk, and auditors’ planning and pricing decisions. The Accounting Review, 79(2), 277–304. https://doi.org/https://doi.org/10.2308/accr.2004.79.2.277
- Bedard, J. C., Johnstone, K. M., & Smith, E. F. (2010). Audit quality indicators: A status update on possible public disclosures and insights from audit practice. Current Issues in Auditing, 4(4), C12–C19. https://doi.org/https://doi.org/10.2308/ciia.2010.4.1.C12
- Brennan, N. M., & Kirwan, C. E. (2015). Audit committees: Practices, practitioners and praxis of governance. Accounting, Auditing & Accountability Journal, 28(4), 466–493. https://doi.org/https://doi.org/10.1108/AAAJ-01-2015-1925
- Bull, I., & Sharp, F. C. (1989). Advising clients on treadway audit committee recommendations. Journal of Accountancy, 167(2), 46–52.
- Chandrasegaram, R., Rahimansa, M. R., Rahman, S. K. A., Abdullah, S., & Mat, N. N. (2013). Impact of audit committee characteristics on earnings management in Malaysian Public Listed Companies. International Journal of Finance and Accounting, 2(2), 114–119. http://article.sapub.org/10.5923.j.ijfa.20130202.11.html
- Collier, P., & Zaman, M. (2005). Convergence in European corporate governance: The audit committee concept. Corporate Governance: An International Review, 13(6), 753–768. https://doi.org/https://doi.org/10.1111/j.1467-8683.2005.00468.x
- Dalton, D. R., Daily, C. M., Johnson, J. L., & Ellstrand, A. E. (1999). Number of directors and financial performance: A meta-analysis. The Academy of Management Journal, 42(6), 674–686. https://doi.org/https://doi.org/10.2307/256988
- Davidson, R., Goodwin-Stewart, J., & Kent, P. (2005). Internal governance structures and earnings management. Accounting & Finance, 45(2), 241–267. https://doi.org/https://doi.org/10.1111/j.1467-629x.2004.00132.x
- DeFond, M., Hann, R., & Hu, X. (2005). Does the market value financial expertise on audit committees of boards of directors?. Journal of Accounting Research, 43(2), 153–193. https://doi.org/https://doi.org/10.2139/ssrn.498822
- Dezoort, F. T. (1998). An analysis of experience effects on audit committee members’ oversight judgments. Accounting, Organizations and Society, 23(1), 1–21. https://doi.org/https://doi.org/10.1016/S0361-3682(97)00029-9
- DeZoort, T., Hermanson, D., Archambeault, D., & Reed, S. (2002). Audit committee effectiveness: A synthesis of the empirical audit committee literature. Journal of Accounting Literature, 21, 38–75.
- Doyle, J. T., & Magilke, M. J. (2013). Decision usefulness and accelerated filing deadlines. Journal of Accounting Research, 51(3), 549–581. https://doi.org/https://doi.org/10.1111/1475-679X.12004
- Durand, G. (2019). The determinants of audit report lag: A meta-analysis. Managerial Auditing Journal, 34(1), 44-75. https://doi.org/https://doi.org/10.1108/MAJ-06-2017-1572
- Fama, E. F., & Jensen, M. C. (1983). Separation of ownership and control separation of ownership and control. Journal of Law and Economics, 26(2), 301–325. https://doi.org/https://doi.org/10.1086/467037
- Garcia-Sánchez, I. M., García-Meca, E., & Cuadrado-Ballesteros, B. (2017). Do financial experts on audit committees matter for bank insolvency risk-taking? the monitoring role of bank regulation and ethical policy. Journal of Business Research, 76, 52–66. https://doi.org/https://doi.org/10.1016/j.jbusres.2017.03.004
- Gendron, Y., & Bédard, J. (2006). On the constitution of audit committee effectiveness. Accounting, Organizations and Society, 31(3), 211–239. https://doi.org/https://doi.org/10.1016/j.aos.2005.03.002
- Ghosh, A., Marra, A., & Moon, D. (2010). Corporate boards, audit committees, and earnings management: pre- and post-SOX evidence. Journal of Business Finance and Accounting, 29(9-10), 1145–1176. https://doi.org/https://doi.org/10.1111/j.1468-5957.2010.02218.x
- Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: some empirical evidence. The Accounting Review, 57(3), 486–508. http://www.jstor.org/stable/246875
- Habbash, M., Sindezingue, C., & Salama, A. (2013). The effect of audit committee characteristics on earnings management: evidence from the United Kingdom. International Journal of Disclosure and Governance, 10(1), 13–38. https://doi.org/https://doi.org/10.1057/jdg.2012.2
- Haji-Abdullah, N. M., & Wan-Hussin, W. N. (2015). Related party transactions, audit committees and real earnings management: the moderating impact of family ownership. Advanced Science Letters, 21(6), 033–2037(5). https://doi.org/https://doi.org/10.1166/asl.2015.6195
- Hassan, S. U., & Ibrahim, G. (2014). Governance attributes and real activities manipulation of listed manufacturing firms in Nigeria. International Journal of Accounting and Taxation, 2(2), 37–62.
- Ika, S. R., & Mohd Ghazali, N. A. (2012). Audit committee effectiveness and timeliness of reporting: Indonesian evidence. Managerial Auditing Journal, 27(4), 403–424. https://doi.org/https://doi.org/10.1108/02686901211217996
- Ismail, W. A. W., Dunstan, K. L., & Van-Zijl, T. (2009). Earnings quality and corporate governance following the implementation of Malaysian code of corporate governance. SSRN Electronic Journal. https://doi.org/https://doi.org/10.2139/ssrn.1543524
- Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and Business Research, 30(1), 17–28. https://doi.org/https://doi.org/10.1080/00014788.1999.9728921
- Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/https://doi.org/10.1016/0304-405X(76)90026-X
- Kalbers, L., & Fogarty, T. (1993). Audit committee effectiveness: an empirical investigation of the contribution of power. Auditing: A Journal of Practice & Theory, 12(1), 24–40.
- Kapoor, S., Hughes, P. C., Baldwin, J. R., & Blue, J. (2003). The relationship of individualism–collectivism and self-construals to communication styles in India and the United States. International Journal of Intercultural Relations, 27(6), 683–700. https://doi.org/https://doi.org/10.1016/j.ijintrel.2003.08.002
- Karamanou, I., & Vafeas, N. (2005). The association between corporate boards, audit committees, and management earnings forecasts: an empirical analysis. Journal of Accounting Research, 43(3), 453–486. https://doi.org/https://doi.org/10.1111/j.1475-679X.2005.00177.x
- Katmon, N., & Farooque,, O. A. (2017). Exploring the impact of internal corporate governance on the relation between disclosure quality and earnings management in the UK Listed Companies. Journal of Business Ethics, 142(2), 345–367. https://doi.org/https://doi.org/10.1007/s10551-015-2752-8
- Klein, A. (1998). Firm performance and board committee structure. The Journal of Law & Economics, 41(1), 275–304. https://doi.org/https://doi.org/10.1086/467391
- Krishnan, J., Wen, Y., & Zhao, W. (2011). Legal expertise on corporate audit committees and financial reporting quality. The Accounting Review, 86(6), 2099–2130. https://doi.org/https://doi.org/10.2308/accr-10135
- Kross, W., & Schroeder, D. A. (1984). An empirical investigation of the effect of quarterly earnings announcement timing on stock returns. Journal of Accounting Research, 22(1), 153–176. https://doi.org/https://doi.org/10.2307/2490706
- Lee, H. Y., & Jahng, G. J. (2008). Determinants of audit report lag: evidence from Korea - an examination of auditor-related factors. Journal of Applied Business Research, 24(2), 27–44. https://doi.org/https://doi.org/10.19030/jabr.v24i2.1352
- Leung, K., & Bond, M. (1984). The impact of cultural collectivism on reward allocation. Journal of Personality and Social Psychology, 47(4), 793–804. https://doi.org/https://doi.org/10.1037/0022-3514.47.4.793
- Lipman, F. D. (2004). Six common mistakes of audit committees. Directors & Boards, 28(4), 30.
- Mansor, N., Che-Ahmad, A., Ahmad-Zaluki, N. A., & Osman, A. H. (2013). Corporate governance and earnings management: A study on the Malaysian family and non-family owned PLCs. Procedia Economics and Finance, 7, 221–229. https://doi.org/https://doi.org/10.1016/S2212-5671(13)00238-4
- McMullen, D., & Raghunanthan, K. (1996). Enhancing audit committee effectiveness. Journal of Accountancy, 182, 179–181.
- Mohamad, M. H. S., Rashid, H. M. A., & Fekri, A. M. S. (2012). Corporate governance and earnings management in Malaysian government linked companies: the impact of GLCs’ transformation policy. Asian Review of Accounting, 20(3), 241–258. https://doi.org/https://doi.org/10.1108/13217341211263283
- Mohamad Nor, M. N., & Shafie, R. (2010). Corporate governance and audit report lag in Malaysia. Asian Academy of Management Journal of Accounting and Finance, 6(2).
- Mohd, M. R., Takiah, M. I., & Norman, M. S. (2009). Audit committee characteristics in financially distressed and non‐distressed companies. Managerial Auditing Journal, 24(7), 624–638. https://doi.org/https://doi.org/10.1108/02686900910975350
- Othman, R., Ishak, I. F., Arif, S. M. M., & Aris, N. A. (2014). Influence of audit committee characteristics on voluntary ethics disclosure. Procedia - Social and Behavioral Sciences, 145, 330–342. https://doi.org/https://doi.org/10.1016/j.sbspro.2014.06.042
- Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe stock exchange. Accounting and Business Research, 30(3), 241–254. https://doi.org/https://doi.org/10.1080/00014788.2000.9728939
- Persons, O. S. (2009). Audit committee characteristics and earlier voluntary ethics disclosure among fraud and no-fraud firms. International Journal of Disclosure and Governance, 6(4), 284–297. https://doi.org/https://doi.org/10.1057/jdg.2008.29
- Pucheta-Martínez, M. C., & De Fuentes, C. (2007). The impact of audit committee characteristics on the enhancement of the quality of financial reporting: An empirical study in the Spanish context. Corporate Governance: An International Review, 15(6), 1394–1412. https://doi.org/https://doi.org/10.1111/j.1467-8683.2007.00653.x
- Raghunandan, K., Read, W., & Rama, D. (2001). Audit committee composition, “Gray Directors,” and interaction with internal auditing. Accounting Horizons - ACCOUNT HORIZ, 15, 105–118. https://doi.org/https://doi.org/10.2308/acch.2001.15.2.105
- Rahman, R. A., Ali, F. H. M., & Haniffa, R.. (2006). Board, audit committee, culture and earnings management: Malaysian evidence. Managerial Auditing Journal, 21(7), 783–804. https://doi.org/https://doi.org/10.1108/02686900610680549
- Ryu, T. G., & Roh, C.-Y. (2007). The auditor’s going-concern opinion decision. International Journal of Business and Economics, 6(2), 89–101. https://econpapers.repec.org/RePEc:ijb:journl:v:6:y:2007:i:2:p:89-101
- Sáenz González, J., & García-Meca, E. (2014). Does corporate governance influence earnings management in Latin American markets?. Journal of Business Ethics, 121(3), 419–440. https://doi.org/https://doi.org/10.1007/s10551-013-1700-8
- Sakka, I. F., & Jarboui, A. (2016). Audit reports timeliness: empirical evidence from Tunisia. Cogent Business & Management, 3(1), 1195680. https://doi.org/https://doi.org/10.1080/23311975.2016.1195680
- Saleh, N. M., Iskandar, T. M., & Rahmat, M. M. (2007). Audit committee characteristics and earnings management: Evidence from Malaysia. Asian Review of Accounting, 15(2), 147–163. https://doi.org/https://doi.org/10.1108/13217340710823369
- Salihi, A. A., & Jibril, R. S. (2015). The effect of board the size and audit committee the size on earnings management in Nigerian consumer industries Companies. International Journal of Innovative Research and Development, 4(3), 84–91.
- Salleh, N. M. Z. N., & Haat, M. H. C. (2014). Audit committee and earnings management: pre and post MCCG. International Review of Management and Business Research, 3(1), 307–318.
- Schmidt, J., & Wilkins, M. S. (2013). Bringing darkness to light: the influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement disclosures. AUDITING: A Journal of Practice & Theory, 32(1), 221–244. https://doi.org/https://doi.org/10.2308/ajpt-50307
- Shawtari, F., Mohamad, M. H. S., Rashid, H., & Salem, M. (2015). Corporate governance mechanisms and unmanaged earnings: empirical evidence from Malaysian government linked companies. Corporate Board: Role, Duties and Composition, 11(2), 98–111. https://doi.org/https://doi.org/10.22495/cbv11i2art8
- Sierra García, L., Ruiz Barbadillo, E., & Orta Pérez, M. (2012). Audit committee and internal audit and the quality of earnings: Empirical evidence from Spanish companies. Journal of Management & Governance, 16(2), 305–331. https://doi.org/https://doi.org/10.1007/s10997-010-9152-3
- Soliman, M., & Ragab, A. A. (2014). Audit committee effectiveness, audit quality and earnings management: an empirical study of the Listed Companies in Egypt. Research Journal of Finance and Accounting, 5(2), 155–166. https://doi.org/https://doi.org/10.2139/ssrn.2315355
- Spira, L. F. (2003). Audit committees: Begging the question?. Corporate Governance: An International Review, 11(3), 180–188. https://doi.org/https://doi.org/10.1111/1467-8683.00317
- Sun, J., Lan, G., & Liu, G. (2014). Independent audit committee characteristics and real earnings management. Managerial Auditing Journal, 29(2), 153–172. https://doi.org/https://doi.org/10.1108/MAJ-05-2013-0865
- Sun, J., Liu, G., & Lan, G. (2011). Does female directorship on independent audit committees constrain earnings management?. Journal of Business Ethics, 99(3), 369–382. https://doi.org/https://doi.org/10.1007/s10551-010-0657-0
- Turley, S., & Zaman, M. (2004). The corporate governance effects of audit committees. Journal of Management and Governance, 8(3), 305–332. https://doi.org/https://doi.org/10.1007/s10997-004-1110-5
- Woidtke, T., & Yeh, Y.-H. (2013). The role of the audit committee and the informativeness of accounting earnings in East Asia. Pacific-Basin Finance Journal, 23, 1–24. https://doi.org/https://doi.org/10.1016/j.pacfin.2012.12.002
- Wolnizer, P. W. (1995). Are audit committees red herrings?. Abacus, 31(1), 45–66. https://doi.org/https://doi.org/10.1111/j.1467-6281.1995.tb00354.x
- Xie, B., Davidson, W. N., & DaDalt, P. J. (2003). Earnings management and corporate governance: The role of the board and the audit committee. Journal of Corporate Finance, 9(3), 295–316. https://doi.org/https://doi.org/10.1016/S0929-1199(02)00006-8
- Zaman, M., Hudaib, M., & Haniffa, R. (2011). Corporate governance quality, audit fees and non-audit services fees. Journal of Business Finance & Accounting, 38(1‐2), 165–197. https://doi.org/https://doi.org/10.1111/j.1468-5957.2010.02224.x