International Journal of Arts and Commerce Vol. 2 No. 10 November, 2013 45 MANAGERIAL OWNERSHIP, AUDIT QUALITY AND FIRM PERFORMANCE IN MALAYSIAN Dr Mohd Abdullah Jusoh Senior Lecturer FakultiPengurusandanEkonomi, UniversitiPendidikan Sultan Idris, TanjongMalim, Perak, Malaysia Email: mohd.abdullah@fpe.upsi.edu.my Dr AyoibChe Ahmad Associate professor College of Business, Universiti Utara Malaysia Kedah, Malaysia Email: ayoib@uum.edu.my Mr Baharudin Omar FakultiPengurusandanEkonomi, UniversitiPendidikan Sultan Idris, TanjongMalim, Perak, Malaysia Email: baharudin@fpe.upsi.edu.my Corresponding Author Dr Mohd Abdullah Jusoh Senior Lecturer Email: mohd.abdullah@fpe.upsi.edu.my Phone: +601548117657 Mobile:+60133931949