Corporate Governance and Audit Quality: A Comparison of ASEAN Countries
Corporate Governance and Audit Quality: A Comparison of ASEAN Countries

Summary/Abstract: The issues of corporate scandal have negative affect in accounting manipulations, regulators, practitioners, researchers and organizations in the world. Due to the fact of this, there is need to review the code of corporate that governed the corporations of many countries. As such the new regulations and practices in developed countries, The audit committee and accounting firms which play a significant role in ascertaining the validity, acceptability, and reliability of high quality. Similarly, corporate governance plays a significant role in improving the auditing function and its effectiveness. The study is carry out on the sample of 120 non-financial firms listed on the Indonesian stock exchange, Busra Malaysia and Thai stock exchange is collected through the channel of annual reports of the year 2012, 2013, 2014, 2015 and 2016. We have used Logit regression to analyses the impact of corporate governance on audit quality of three ASEAN countries. The findings of the study have shown that in non-financial firms listed in Philippines audit committee and board characteristics has significant. This study will be helpful for the students, auditors, policymakers, and researchers in understanding the impact of corporate governance and audit fee.

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