Audit committee Corporate governance 2 Malaysia 2 Accounting misstatement 1 Accruals quality 1 Audit quality 1 Audit report lag 1 Auditor independence 1 Board of director 1 Corporate governanceindependence 1 DETERMINANTS 1 Earnings management 1 Economic bonding 1 Expertise 1 FREQUENCY EVIDENCE 1 Financial reporting quality 1 Fraudulent financial reporting (FFR) 1 INDEPENDENCE 1 Knowledge spillover 1 NAS 1 Political influence 1 corporate governance 1