Speaker
Description
External auditors play a significant role in ensuring company’s financial disclosure and internal control is adequate, considering traits opposed in conjunction with equipped independence, and professional due care. Corporate governance in board function has become interested parties directly due to fiduciary duties assigned according to MCCG 2021, giving fundamental view of board role. Intention in breaching regulations still cannot nullified although rigorous regulation in Companies Act 2016 governs legality of company incorporated in Malaysia. Malaysian case, United U-Li Corporation Berhad shown dishonesty in financial disclosure check and verify due to external auditor negligence in overstating profit after tax, caused audit report quality discussions extendable. The collusion between director and external auditor raised a red flag that external audit report can be incompetent and raise concern in conflict of interest. From the implication, this study will examine the relationship of board composition, and audit committee meeting as independent variables towards audit report quality as dependent variable among non-financial public listed companies in Malaysia using quantitative method. Positivism research will be utilized according to hypotheses formed by selection of sample from top 100 corporate governance disclosure listed companies using elimination method and random sampling method. The expected contribution of this study is to provide theoretical idea on how to construct a proper conceptual framework in corporate governance towards company disclosure, and provides additional insight for the business leaders create awareness in corporate governance significant effect towards company disclosure for going concern matter.
