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Navigating Independence and Excellence: How Audit Committee Traits Shape Earnings Quality in Top Sectors in Malaysia?

Johari, Razana Juhaida et al.

Asia-Pacific Management Accounting Journal2025https://doi.org/10.24191/apmaj.v20i1-04article
ABDC C
Weight
0.50

What the paper says

This study examines how audit committee characteristics influence earnings quality (EQ), focusing on the mediating role of audit quality (AQ).Using panel data from 2019 to 2021 and fixed and random effects regression models, the study analyzes variables such as audit committee independence (ACI), financial expertise (ACE), meeting frequency (ACM), leverage (LEV), and firm size.Results show that ACI and ACE negatively affect EQ, while leverage positively impacts it.Notably, AQ mediates these relationships, highlighting its crucial role in enhancing financial reporting.Interestingly, frequent audit committee meetings are linked to lower EQ, suggesting that meeting frequency should be strategically managed.The findings underscore the importance of a well-structured audit committee in improving audit and earnings quality, which is essential for strong corporate governance and financial crime prevention.While the research focuses on leading sectors in Malaysia, the insights have broader implications for improving financial transparency and investor confidence across various industries.The study emphasizes the need for balance in audit committee attributes and effective oversight to ensure reliable and transparent financial reporting.

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https://doi.org/https://doi.org/10.24191/apmaj.v20i1-04

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@article{johari2025,
  title        = {{Navigating Independence and Excellence: How Audit Committee Traits Shape Earnings Quality in Top Sectors in Malaysia?}},
  author       = {Johari, Razana Juhaida et al.},
  journal      = {Asia-Pacific Management Accounting Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.24191/apmaj.v20i1-04},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.