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Pre and Post MCCG 2017: Board Audit Committee Effectiveness and Independence Issues

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  • Dayana Mastura Baharudin

Abstract

Purpose – This study investigates the impact of the two main issues of the fortification of the Board Audit Committee which includes the effectiveness and independence factors practiced within the Audit Committee compared between the MCCG 2012 and the MCCG 2017 era.Design/methodology/approach –In order to review the performance of active and distinct Board Audit Committees, purposeful sampling approach is used, accompanied with regression analysis, content analysis, and systematic prior research, which evaluates the Annual Reports, Sustainability Reports and Integrated Reports.Originality/value – This study is a systematic review of recent research developments in MCCG 2012 and MCCG 2017. The Effective Board Audit Committee and the Independent Board Audit Committee scoring indices designed could also be applied to other PLCs other than the Malaysian oil and gas industry.

Suggested Citation

  • Dayana Mastura Baharudin, 2019. "Pre and Post MCCG 2017: Board Audit Committee Effectiveness and Independence Issues," Business Management and Strategy, Macrothink Institute, vol. 10(2), pages 199-216, December.
    • Handle: RePEc:mth:bmsmti:v:10:y:2019:i:2:p:199-216
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    References listed on IDEAS

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    Cited by:

    1. Ooi Kok Loang, 2023. "Corporate Governance and Islamic Behavioural Finance: A Review from Malaysia and GCC Countries," Indian Journal of Corporate Governance, , vol. 16(1), pages 28-51, June.

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    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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