Internal corporate governance mechanism: A review

Abdul Wahab, Norwazli and Sapuan, Noraina Mazuin and Abdinazarovich, Omonov Akrom (2022) Internal corporate governance mechanism: A review. Journal of Governance & Integrity, 5 (2). 237 -248. ISSN 2600-7479. (Published)

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Abstract

Corporate governance (CG) is a comprehensive term that incorporates many distinct facets. Because of numerous financial scandals, public knowledge of CG has increased significantly, particularly in emerging countries like Malaysia. The effectiveness of organizations' adherence with CG legislation and standards is still in question, resulting in numerous incidents of accounting fraud. Furthermore, both internally and externally, company performance is contingent on the effectiveness of Corporate Governance procedures. The purpose of this study is to examine the determinants of internal corporate governance mechanisms and the affect towards financial statement fraud. A comprehensive study of the literature on corporate governance mechanism is carried out. Finally, new lines of research are identified for future study.

Item Type: Article
Uncontrolled Keywords: Corporate governance;, Financial statement fraud; Board independence; Audit committee
Subjects: H Social Sciences > HM Sociology
Faculty/Division: Faculty of Industrial Management
Depositing User: Mrs Norsaini Abdul Samat
Date Deposited: 06 Sep 2022 01:53
Last Modified: 06 Sep 2022 01:53
URI: http://umpir.ump.edu.my/id/eprint/35098
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