UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

Corporate governance, auditor quality and the reliability of audited financial statements in Libyan banking sector

Alrshah, Abdelfatah M. (2014) Corporate governance, auditor quality and the reliability of audited financial statements in Libyan banking sector. PhD. thesis, Universiti Utara Malaysia.

[img] Text
s92539.pdf
Restricted to Registered users only

Download (4MB)
[img]
Preview
Text
s92539_abstract.pdf

Download (1MB) | Preview

Abstract

This study attempts to provide evidence on the relationship between corporate governance mechanisms, auditor quality, and reliability of audited financial information in Libya. The objectives of the study are to extend the evidence linking external corporate governance mechanisms to auditor quality, examine the relationship between internal corporate governance practices and auditor quality, investigate the relationship between auditor quality and reliability of audited financial statements, and examine the mediating effect of auditor quality on the relationship between corporate governance mechanisms and the reliability of audited financial statements in the Libyan Banking Sector. The primary data for this study is gathered by opting survey technique so the data used in this study is primary in nature. Convenient sampling is used to gather the data and the main respondent of this study are auditors and loan officers of banking sector of Libya. Then correlation and regression analysis are used to acquire empirical rsults from the data gathered, by using spss. The main findings indicate that there is a direct significant positive relationship between corporate governance mechanisms and the reliability of audited financial statements. It is also established that there is a direct positive relationship between corporate governance practices and auditor quality. The results also reveal a direct strong positive relationship between auditor quality and the reliability of audited financial statements. In terms of mediation, the findings of the study show that auditor quality partially mediates the relationship between corporate governance mechanisms and the reliability of audited financial statements. The main contribution of the study is its in-depth investigation of financial reporting and providing an understanding of the role played by external and internal corporate governance mechanisms in the external audit process in banking sector of Libya, albeit a form of investigation rarely found in prior studies, is also used to obtain the empirical results. Furthermore, the study highlights the role of audit committee in enhancing financial reporting quality. Finally, the study also improved the understanding of why and how auditor quality influences the reliability of audited financial statements

Item Type: Thesis (PhD.)
Uncontrolled Keywords: corporate governance mechanisms, auditor quality, reliability of audited financial statements, Libya, banking sector
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD2709-2930.7 Corporations
H Social Sciences > HF Commerce. > HF5667 Professional Ethics. Auditors.
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 02 Sep 2015 07:57
Last Modified: 14 Apr 2016 02:56
URI: http://etd.uum.edu.my/id/eprint/4906

Actions (login required)

View Item View Item