文章基本信息

标题：The Role of the Audit Oversight Board: Watching the ‘Watch Dog’
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作者：Z. Othman ; R. Shafie ; F.Z.A. Hamid 等
期刊名称：International Review of Social Sciences and Humanities
印刷版ISSN：2250-0715
电子版ISSN：2248-9010
出版年度：2013
卷号：6
期号：1
页码：113-123
出版社：International Review of Social Sciences and Humanities
摘要：The Audit Oversight Board (AOB) is an establishment initiated to improve audit quality. It is a patronage of the Securities Commission. It aimed to provide assurance and strengthen public confidence in the audited financial information. However, in recent years issues have been raised regarding the quality of the audited financial information. Motivated by the argument on the quality of the audited financial information, we explore the role of the Audit Oversight Board, as the auspices of the Securities Commission, to monitor the quality of the audited financial information in the Malaysian context. We adopted a generic inquiry approach to achieve our objective and employed several data gathering techniques such as interviews and documents to explore our concern. Our content analysis indicated that the Zaleha Othmanet al. 114 AOB’s role is twofold: as a mechanism for audit governance and sustainability assurance. Our findings also revealed other important points, including improving the establishment by increasing AOB expertise, increasing its empowerment, and advancing its focus as overseer to integrative reporting. Our study contributed to literature by expanding the understanding of the Audit Oversight Board. As this is a small scale project, we suggest future research should widen the parameters of the sample scope.
关键词：Audit oversight board; audit; qualitative; sustainability assurance; audit;governance.