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

Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality

Mutasher, Ali Thamer (2016) Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality. Masters thesis, Universiti Utara Malaysia.

[img] Text
s816873_01.pdf
Restricted to Registered users only

Download (1MB)

Abstract

This study has been conducted to identify the factors that influence financial reporting quality in Malaysia. The study focuses on board characteristics to ensure financial reporting quality. Furthermore, audit committee characteristics have been analyzed to improve financial reporting quality. Along with characteristics of board of directors and characteristics of audit committee, role of Big Four is also analyzed. It is a cross sectional study conducted on companies’ annual report. The study has taken a sample of 150 non-financial listed companies of Bursa Malaysia. The regression analysis is applied to inspect the impact of independent variables over the dependent variable. The findings of the research explain that board characteristics, audit committee characteristics and Big Fours have a significant impact over financial reporting quality. This study contributes by supporting agency theory. It gives a simplified framework by including Big Fours as one of the determination of financial reporting quality.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Reporting quality, corporate governance, firm size, board of directors, audit committee
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 19 Apr 2017 09:21
Last Modified: 19 Apr 2017 09:21
URI: http://etd.uum.edu.my/id/eprint/6179

Actions (login required)

View Item View Item