This paper reports the results of a survey of chief financial officers, audit committee chairs, and external auditors of Malaysian publicly listed companies to elicit their perceptions of the involvement of audit committees in resolving contentious accounting issues. A total of 98 usable...

Purpose – This paper aims to report the findings of semi-structured interviews with management, external auditors and audit committee members in Malaysia concerning the role of the audit committee in resolving auditor-client disagreements. Design/methodology/approach – An exploratory case...

Purpose – The purpose of this paper is to examine external auditors' perceptions of the impact of audit committee financial expertise and industry expertise on the mediating role played by the committee in resolving auditor-client disagreements. Design/methodology/approach – The study is a...