THE STAKEHOLDERS’ PERCEPTION ON INTERNAL AUDITOR’S REPORT AND GOVERNANCE TRANSPARENCY IN MALAYSIA

Abstract

This research paper studies the perception towards the relationship between the governance transparency and the issuance of internal auditor report. There is a positive correlation between internal audit function, accountability, and information load and audit committee with governance transparency. Malaysian stakeholders who have interest or business relationship with the public listed companies will be focussed in this study. A total of 200 survey questionnaires were distributed to the target populations through e-mail or face- to-face method and the sample was collected through convenience sampling method. The research methodology that had been employed in this research study is cross-sectional study. The hypothesis and objective of this research will be analysed through Statistical Analysis System 9.3 (SAS). Theoretically, by focusing on the perception of stakeholders in Malaysian context, this study contributes an improved model on determinants affecting governance transparency in Malaysia. It contributes a better understanding about the needs of internal auditor report to improve the governance transparency in the perceptions of stakeholders