@incollection{,
	
					
					
					B26518BC7EF3E2CE7F99809E0A9DA7EF
				,
	author={{Basiru SalisuKallamu} and {University Putra Malaysia}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1613342
}

@incollection{b0,
	
	
		,
	author={{
			LJAbbott
		} and {
			GPeters
		} and {
			KRaghunandan
		}}
		
		
	
	
		,
	booktitle={{The association between audit committee characteristics and audit fees}}
				
			,
	year={2003}
			22
			
		
	

}

@incollection{b1,
	
	
		,
	title={{Audit committee characteristics and restatements}}
		,
	author={{
			LJAbbott
		} and {
			SParker
		} and {
			GFPeters
		}}
		
		
	
	
		,
	journal={{Auditing: A Journal of Practice and Theory}}
		
			23
			
			,
	year={2004}
		
	

}

@book{b2,
	
	
		,
	title={{}}
		,
	author={{
			RVAguilera
		} and {
			KADesender
		} and {
			LR KDe Castro
		}}
		
		
		
			,
	year={2011. 2012}
		
	
	,
	note={A configurational approach to comparative corporate governance" Available at SSRN: http://ssrn.com/abstract=1797142. (accessed on 23 March}

}

@incollection{b3,
	
	
		,
	title={{Audit committee characteristics and firm performance during the global financial crisis}}
		,
	author={{
			HAldamen
		} and {
			KDuncan
		} and {
			SKelly
		} and {
			RMcnamara
		} and {
			SNagel
		}}
		
		
		
		
	
	
		,
	journal={{Accounting and Finance}}
		
			52
			4
			
			,
	year={2012}
		
	

}

@book{b4,
	
	
		,
	title={{Basel II and extreme risk analysis}}
		,
	author={{
			JAtik
		}}
		
		
			,
	year={2009. March, 2012}
		
	

}

@incollection{b5,
	
	
		,
	title={{An empirical analysis of the relationship between the board of directors composition and financial statement fraud}}
		,
	author={{
			MSBeasley
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			17
			
			,
	year={1996}
		
	

}

@book{b6,
	
	
		,
	title={{Fraudulent Financial reporting1998-2007: An analysis of U.S. public companies. Committee of sponsoring organizations of Tread way commission (COSO)}}
		,
	author={{
			MSBeasley
		} and {
			JVCarcello
		} and {
			DRHermanson
		} and {
			T LNeal
		}}
		
		
		
		
		
			,
	year={2010. 2012}
		
	
	,
	note={Available at. accessed 0n 25 August}

}

@incollection{b7,
	
	
		,
	title={{Why bank corporate governance is different}}
		,
	author={{
			MBecht
		} and {
			PBolton
		} and {
			ARoell
		}}
		
		
	
	
		,
	journal={{Oxford Review of Economic Policy}}
		
			27
			3
			
			,
	year={2011}
		
	

}

@incollection{b8,
	
	
		,
	title={{Ethical Dilemma off Nonprofits in the agency theory framework}}
		,
	author={{
			SBBhandari
		}}
	
	
		,
	journal={{Journal of Leadership Accountability and Ethics}}
		
			8
			2
			
			,
	year={2010. March 29. 2011}
		
	
	,
	note={from ABI/INFORM (DOI; 2276909341}

}

@incollection{b9,
	
	
		,
	title={{Initial conditions and moment restrictions in dynamic panel data models}}
		,
	author={{
			RBlundell
		} and {
			SBond
		}}
		
	
	
		,
	journal={{Journal of Econometrics}}
		
			87
			
			,
	year={1998}
		
	

}

@book{b10,
	
	
		,
	title={{The audit committee handbook}}
		,
	author={{
			LBraiotta
		}}
		
			,
	year={1994}
			,
	publisher={John Wiley and Sons}
			,
	address={New York}
		
	

}

@incollection{b11,
	
	
		,
	title={{Corporate governance, accounting and finance: A review}}
		,
	author={{
			PBrown
		} and {
			WBeekes
		} and {
			PVerhoeven
		}}
		
		
	
	
		,
	journal={{Journal of accounting and finance}}
		
			5
			
			,
	year={2011}
		
	

}

@incollection{b12,
	
	
		,
	title={{Audit committee characteristics and auditor dismissal following 'new' going concern report}}
		,
	author={{
			JVCarcello
		} and {
			TLNeal
		}}
		
	
	
		,
	journal={{The Accounting Review}}
		
			78
			
			,
	year={2003}
		
	

}

@incollection{b13,
	
	
		,
	title={{Audit committee and firm value: Evidence on outside top executives as expert-independent directors}}
		,
	author={{
			KCChan
		} and {
			JLi
		}}
		
	
	
		,
	journal={{Corporate Governance: An International Review}}
		
			16
			
			,
	year={2008}
		
	

}

@incollection{b14,
	
	
		,
	author={{
			JRCohen
		} and {
			GKrisnamoorthy
		} and {
			AMWright
		}}
		
		
	
	
		,
	booktitle={{Corporate governance and audit Process}}
				
			,
	year={2002}
			19
			
		
	

}

@incollection{b15,
	
	
		,
	title={{Do audit committees bias auditor selection?}}
		,
	author={{
			PGCottel
		} and {
			LJRankin
		}}
		
	
	
		,
	journal={{Akron Business and Economic Review}}
		
			4
			1
			88
			,
	year={1988}
		
	

}

@incollection{b16,
	
	
		,
	title={{Market reaction to voluntary announcement of audit Committee appointments: The effect of financial expertise}}
		,
	author={{
			WNDavidson
		} and {
			BXie
		} and {
			WXu
		}}
		
		
	
	
		,
	journal={{Journal of Accounting and Public Policy}}
		
			23
			
			,
	year={2004}
		
	

}

@book{b17,
	
	
		,
	title={{Does the market value financial expertise on audit committees of boards of directors? Working paper}}
		,
	author={{
			MLDefond
		} and {
			RNHann
		} and {
			XHu
		}}
		
		
		
			,
	year={2004}
		
		
			University of Southern California
		
	

}

@book{b18,
	
	
		,
	title={{An analysis of the experience effects on audit committee members oversight judgment" Accounting}}
		,
	author={{
			FTDezoort
		}}
		
			,
	year={1998}
			,
	publisher={Organization and Society}
			23
			
		
	

}

@incollection{b19,
	
	
		,
	title={{The effects of corporate governance experience and financial reporting band audit knowledge on audit committee members' judgments}}
		,
	author={{
			FTDezoort
		} and {
			Salterio
		}}
		
	
	
		,
	journal={{Auditing: A Journal of Practice and Theory}}
		
			20
			
			,
	year={2001}
		
	

}

@incollection{b20,
	
	
		,
	title={{Do financial statement users care about differences in board members' source of financial expertise? Views of financial analysts}}
		,
	author={{
			DDickins
		} and {
			WHillison
		} and {
			SPlatau
		}}
		
		
	
	
		,
	journal={{The Journal of Applied Business and Economics}}
		
			9
			
			,
	year={2009}
		
	

}

@incollection{b21,
	
	
		,
	title={{The governance role of audit committees: Reviewing a decade of evidence}}
		,
	author={{
			CGhafran
		} and {
			NSulliva
		}}
		
		10.1111/j.1468-2370.2012.00347.x
	
	
		,
	journal={{International Journal of Management Review}}
		
			,
	year={2012}
		
	

}

@incollection{b22,
	
	
		,
	title={{Corporate governance and performance in the wake of financial crisis: Evidence from US commercial banks}}
		,
	author={{
			HGrove
		} and {
			LPatelli
		} and {
			LMVictoravich
		} and {
			PXu
		}}
		
		
		
	
	
		,
	journal={{Corporate Governance: An International Review}}
		
			19
			
			,
	year={2011}
		
	

}

@incollection{b23,
	
	
		,
	title={{Bankers' perception of factors affecting auditor independence}}
		,
	author={{
			FAGul
		}}
	
	
		,
	journal={{Journal of Accounting, Auditing and Accountability}}
		
			2
			3
			
			,
	year={1989}
		
	

}

@incollection{b24,
	
	
		,
	title={{Financial expertise of directors}}
		,
	author={{
			ABGuner
		} and {
			UMalmendier
		} and {
			GTate
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			88
			
			,
	year={2008}
		
	

}

@incollection{b25,
	
	
		,
	title={{Corporate governance structure and performance of Malaysian Listed companies}}
		,
	author={{
			RHaniffa
		} and {
			MHudaib
		}}
		
	
	
		,
	journal={{Journal of Business Finance and Accounting}}
		
			33
			
			,
	year={2006}
		
	

}

@incollection{b26,
	
	
		,
	title={{Conflicting objectives within the board: evidence from Overlapping audit and compensation committee members}}
		,
	author={{
			UHoitash
		} and {
			RHoitash
		}}
		
	
	
		,
	journal={{Group Decision and Negotiation}}
		
			18
			
			,
	year={2009}
		
	

}

@book{b27,
	
	
		,
	author={{
			WHou
		} and {
			CWang
		}}
		
		
		,
	title={{Do busy boards and audit committee safeguard financial Reporting Integrityin China? Available at SSRN}}
				
			,
	year={2013. accessed 01 February, 2013}
		
	

}

@incollection{b28,
	
	
		,
	title={{Theory of firm: managerial behavior, agency costs and ownership structure}}
		,
	author={{
			MCJensen
		} and {
			WHMeckling
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			3
			4
			
			,
	year={1976}
		
	

}

@incollection{b29,
	
	
		,
	title={{The Association between Corporate Boards, Audit Committees and Management Earnings Forecasts: An Empirical Analysis}}
		,
	author={{
			IKaramanou
		} and {
			NVefeas
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			43
			
			,
	year={2005}
		
	

}

@incollection{b30,
	
	
		,
	title={{Audit committee, board of director characteristics and earnings management}}
		,
	author={{
			AKlein
		}}
	
	
		,
	journal={{Journal of Accounting and Economics}}
		
			33
			
			,
	year={2002}
		
	

}

@incollection{b31,
	
	
		,
	title={{Firm Performance and Board Committee Structure}}
		,
	author={{
			AKlein
		}}
	
	
		,
	journal={{Journal of Law and Economics}}
		
			41
			
			,
	year={1998}
		
	

}

@incollection{b32,
	
	
		,
	title={{An empirical study of audit committee support for auditors involved in technical disputes with client management}}
		,
	author={{
			MCKnapp
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			03
			
			,
	year={1987}
		
	

}

@incollection{b33,
	
	
		,
	title={{Do auditors price audit committee's expertise? The case of accounting vs. non-accounting financial experts}}
		,
	author={{
			GVKrishnan
		} and {
			GVisvanathan
		}}
		
	
	
		,
	journal={{Journal of Accounting, Auditing and Finance}}
		
			24
			
			,
	year={2009}
		
	

}

@incollection{b34,
	
	
		,
	title={{Do audit committee favour large CPA firms}}
		,
	author={{
			WKunitake
		}}
	
	
		,
	journal={{Journal of Accountancy}}
		
			43
			,
	year={1981}
		
	

}

@incollection{b35,
	
	
		,
	title={{Auditor changes by audit committees and outside directors}}
		,
	author={{
			WKunitake
		}}
	
	
		,
	journal={{Akron Business and Economic Review}}
		
			6
			4
			
			,
	year={1983}
		
	

}

@book{b36,
	
	
		,
	title={{The development of significance of corporate audit committees. C. A. April}}
		,
	author={{
			WPLam
		}}
		
			,
	year={1975}
			
		
	

}

@incollection{b37,
	
	
		,
	title={{Corporate governance, accounting outcomes, and organizational performance}}
		,
	author={{
			DLarcker
		} and {
			SRichardson
		} and {
			IAndtuner
		}}
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			82
			
			,
	year={2007}
		
	

}

@incollection{b38,
	
	
		,
	title={{Impact of corporate governance on financial performance of banks in Pakistan}}
		,
	author={{
			IMahmoud
		}}
	
	
		,
	journal={{Interdisciplinary Journal of Contemporary Research in Business}}
		
			2
			
			,
	year={2011}
		
	

}

@incollection{b39,
	
	
		,
	title={{Corporate Governance and Incidences of Listings 41. Suspension by the JSE Securities Exchange of South Africa: An Empirical Analysis}}
		,
	author={{
			MMangena
		} and {
			EChamisa
		}}
		
	
	
		,
	journal={{The International Journal of Accounting}}
		
			43
			
			,
	year={2008}
		
	

}

@incollection{b40,
	
	
		,
	title={{A functional perspective of financial intermediation}}
		,
	author={{
			RCMerton
		}}
	
	
		,
	journal={{Financial Management}}
		
			24
			2
			
			,
	year={1995}
		
	

}

@incollection{b41,
	
	
		,
	title={{Determinants of Corporate Borrowing}}
		,
	author={{
			SCMyers
		}}
	
	
		,
	journal={{Journal of Financial Economics}}
		
			5
			
			,
	year={1977}
		
	

}

@book{b42,
	
	
		,
	title={{Internal corporate governance structures and firm financial performance: evidence from South African listed companies}}
		,
	author={{
			CGNtim
		}}
		
			,
	year={2009}
		
		
			University of Glasgow
		
	
	,
	note={Unpublished PhD Thesis}

}

@incollection{b43,
	
	
		,
	title={{A profile of the 'big eight' independence position}}
		,
	author={{
			MAPearson
		}}
	
	
		,
	journal={{Baylor Business Studies}}
		
			11
			
			,
	year={1980}
		
	

}

@incollection{b44,
	
	
		,
	title={{Internal auditors' independence and interaction with audit committees}}
		,
	author={{
			KRRaghunandan
		} and {
			JAMchugh
		}}
		
	
	
		,
	journal={{Advances in Accounting}}
		
			12
			
			,
	year={1994}
		
	

}

@incollection{b45,
	
	
		,
	title={{Grey directors and interaction with internal auditing}}
		,
	author={{
			KRRaghunandan
		} and {
			WJRead
		} and {
			DVRama
		}}
		
		
	
	
		,
	journal={{Accounting Horizon}}
		
			15
			
			,
	year={2001}
		
	
	,
	note={Audit committee composition}

}

@book{b46,
	
	
		,
	title={{An investigation into perceptions of auditor independence, non-audit services and corporate governance issues in Malaysia}}
		,
	author={{
			ZMSori
		}}
		
			,
	year={2005}
		
		
			University of Wales
		
	
	,
	note={Unpublished PhD Thesis}

}

@incollection{b47,
	
	
		,
	title={{An evolutionary perspective on audit committee}}
		,
	author={{
			LFSpiral
		}}
	
	
		,
	journal={{Corporate Governance: An International Review}}
		
			6
			
			,
	year={1998}
		
	

}

@incollection{b48,
	
	
		,
	title={{Does economic freedom fosters bank's performance? Panel evidence from Malaysia}}
		,
	author={{
			FSufian
		} and {
			MSHabibullah
		}}
		
	
	
		,
	journal={{Journal of Contemporary Accounting and Economics}}
		
			6
			
			,
	year={2010}
		
	

}

@book{b49,
	
	
		,
	title={{Corporate governance and risk management committee: The role risk management and compensation committees}}
		,
	author={{
			NBTao
		} and {
			MHutchinson
		}}
		
		
		
			,
	year={2012}
		
	

}

@book{b50,
	
	
		,
	title={{Corporate governance and restructuring in Malaysia: A review of markets, agents and legal infrastructure}}
		,
	author={{
			RThillainathan
		}}
		
		
			,
	year={1999}
		
	

}

@book{b51,
	
	
		,
	author={{
			ETurlea
		} and {
			MMocanu
		} and {
			CRadu
		}}
		
		
		,
	title={{Corporate governance in the banking industry. Accounting and Management Information Systems}}
				
			,
	year={2010}
			9
			
		
	

}

@book{b52,
	
	
		,
	title={{Earnings quality and corporate governance following the implementation of Malaysian code of corporate governance}}
		,
	author={{
			WanIsmail
		} and {
			WADustan
		} and {
			KZijl
		} and {
			TV
		}}
		
		
		
		
		
			,
	year={2009}
		
	

}

@incollection{b53,
	
	
		,
	title={{The role of the audit committee and the informativeness of the accounting earnings in East Asia}}
		,
	author={{
			TWoidtke
		} and {
			Y-HYeh
		}}
		
	
	
		,
	journal={{Pacific-Basin Finance Journal}}
		
			23
			
			,
	year={2013}
		
	

}

@incollection{b54,
	
	
		,
	title={{Audit committee characteristics and risk management of Malaysian listed Firms}}
		,
	author={{
			PYatim
		}}
	
	
		,
	journal={{Malaysian Accounting Review}}
		
			8
			1
			
			,
	year={2009}
		
	

}

@incollection{b55,
	
	
		,
	title={{Committee independence and financial institution performance during the 2007-2008 credit crunch: Evidence from a multi-country study}}
		,
	author={{
			Y-HYeh
		} and {
			HChung
		} and {
			C-LLiu
		}}
		
		
	
	
		,
	journal={{Corporate Governance: An International Review}}
		
			19
			
			,
	year={2011}
		
	

}