Internal Audit

The Impact of Audit Committee and inwrought Audit
Attributes on sexual Audit Contribution to Financial
Statement Audits and Audit Fees: Perceptions of
Malaysian Internal Auditors

Mazlina @ Norzila bt Mat Zain
BSBA(Tulsa), MComm(Macquarie)

Griffith Business School
Department of Accounting, Finance, and Economics
Griffith University, Gold Coast Campus

Submitted in fulfilment of the requirements of the degree of
Doctor of Philosophy

April, 2005

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Abstract
This thesis has two (2) freehanded objectives. The first objective is to test the impact of
size up commissioning and inborn size up (IA) function characteristics on IA contribution to
the fiscal statement audit. The second objective is to investigate whether a
negative standstill exists between IA contribution to the financial statement audit
and audit fees. The issue is conducted in a Malaysian context and focuses on the
perspectives of internal auditors.
There are a number of motivations for the study. In particular, old studies take a leak
not addressed the need for a better consciousness of how corporate governance
mechanisms such as audit committee and IA whole attributes may affect IA contribution
to the financial statement audit.



Also, the results of prior studies on the link between
IA contribution to the financial statement audit and audit fees are mixed and
inconclusive. Furthermore, there is limited empirical recite in this area from
emerging economy countries, with relatively less(prenominal) developed capital markets such as
Malaysia.
The underlying theme end-to-end this thesis is that corporate governance mechanisms
i.e., audit committee and IA characteristics have the potential to affect the efficiency
of the IA unit thus leading to greater contribution of IA to financial statement audits.
Specifically, the thesis argues that certain characteristics of audit committees such as
the independence of audit committee members from the management, audit
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