Do Corporate Governance Structures Influence the Audit Process?
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Table of Content
I. List of Table 1 II. List of Figures 1 III. List of Appendixes 3 IV. Abstract 4 V. Chapter 1 - Introduction 5 A. Corporate Governance 5 B. Problem Statement 6 C. Research Objectives 7 D. Research Questions 7 E. Significant of Study 7 VI. Chapter 2 – Literature Review 8 A. Board of Director 8 a. Board Size and Audit Fees 8 b. Board Meeting and Audit Fees 9 c. Role of Duality and Audit Fees 10 d. Risk Management Committee and Audit Fees 11 B. Family Ownership and Audit Fees 12 C. Board Independent director and audit fees 14 D. Institutional Shareholder and Audit Fee 15 VII. Chapter 3 – Methodology 18 A. Sample data 18 B. Sources of data 18 C. Description of data 19 VIII. Chapter 4 - Result 23 A. Board Size 23 a. Vertical Analysis 23 b. Horizontal analysis 26 B. Board Meeting 29 a. Vertical analysis 29 b. Horizontal Analysis 32 C. Role Duality 35 a. Vertical analysis 35 b. Horizontal analysis 36 D. Family Ownership 38 a. Vertical analysis 38 E. Board independence 39 a. Vertical analysis 39 b. Horizontal Analysis 42 F. Institutional shareholders 45 a. Vertical analysis 45 b. Horizontal analysis 49 IX. Chapter 5 – Discussion and Conclusion 52 A. Discussion: 52 a. Board Size 52 b. Board Meeting: 52 c. Role Duality: 53 d. Family Ownership: 53 e. Board independence 53 f. Institutional Investor: 54 B. Conclusion: 54
List of Table
Table 1: Table of measurement used in research 19 Table 2: The data of financial statement from the Nestle Company from 2008 to 2010 20 Table 3: The data of financial statement from the Guinness Company from 2008 to 2010 20 Table 4: The data of financial statement from the Malaysia Airline System from 2008 to 2010 21 Table 5: The data of financial statement from the Sapura Resources Bhd from 2008 to 2010 21
Table of Content
I. List of Table 1 II. List of Figures 1 III. List of Appendixes 3 IV. Abstract 4 V. Chapter 1 - Introduction 5 A. Corporate Governance 5 B. Problem Statement 6 C. Research Objectives 7 D. Research Questions 7 E. Significant of Study 7 VI. Chapter 2 – Literature Review 8 A. Board of Director 8 a. Board Size and Audit Fees 8 b. Board Meeting and Audit Fees 9 c. Role of Duality and Audit Fees 10 d. Risk Management Committee and Audit Fees 11 B. Family Ownership and Audit Fees 12 C. Board Independent director and audit fees 14 D. Institutional Shareholder and Audit Fee 15 VII. Chapter 3 – Methodology 18 A. Sample data 18 B. Sources of data 18 C. Description of data 19 VIII. Chapter 4 - Result 23 A. Board Size 23 a. Vertical Analysis 23 b. Horizontal analysis 26 B. Board Meeting 29 a. Vertical analysis 29 b. Horizontal Analysis 32 C. Role Duality 35 a. Vertical analysis 35 b. Horizontal analysis 36 D. Family Ownership 38 a. Vertical analysis 38 E. Board independence 39 a. Vertical analysis 39 b. Horizontal Analysis 42 F. Institutional shareholders 45 a. Vertical analysis 45 b. Horizontal analysis 49 IX. Chapter 5 – Discussion and Conclusion 52 A. Discussion: 52 a. Board Size 52 b. Board Meeting: 52 c. Role Duality: 53 d. Family Ownership: 53 e. Board independence 53 f. Institutional Investor: 54 B. Conclusion: 54
List of Table
Table 1: Table of measurement used in research 19 Table 2: The data of financial statement from the Nestle Company from 2008 to 2010 20 Table 3: The data of financial statement from the Guinness Company from 2008 to 2010 20 Table 4: The data of financial statement from the Malaysia Airline System from 2008 to 2010 21 Table 5: The data of financial statement from the Sapura Resources Bhd from 2008 to 2010 21