Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries

In the wake of the recent financial crises, it is pivotal for all countries to ensure high-quality financial reporting. Furthermore, the failures of Enron and Arthur Andersen had also reminded the society to review the origins of corporate scandal and the effects of corruption towards the society. A...

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Main Author:	Yuen, Yee Soon
Format:	Thesis
Published:	2015
Subjects:	HF Commerce
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id	my-mmu-ep.6227
record_format	uketd_dc
spelling	my-mmu-ep.62272015-05-15T10:21:30Z Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries 2015-02 Yuen, Yee Soon HF Commerce HF5601-5689 Accounting. Bookkeeping In the wake of the recent financial crises, it is pivotal for all countries to ensure high-quality financial reporting. Furthermore, the failures of Enron and Arthur Andersen had also reminded the society to review the origins of corporate scandal and the effects of corruption towards the society. After the fall of Arthur Andersen, people’s perceptions of auditors have to a certain extent been dented and the argument for audits by reputable audit firms as synonymous with quality audit has become questionable (Iskandar, Rahmat and Ismail, 2010). An important question to address is; “Do these reputable auditors assist in a company’s performance?” Therefore, this study intends to investigate whether reputable auditors have an impact on the performance of a company. A large sample size of 15718 companies from 15 Asia Pacific countries in the year of 2012 has been selected in this study. In order to ensure the robustness of the study, the dataset has been subdivided into 3 main categories; ASEAN countries, developing countries within Asia Pacific and developed countries within Asia Pacific. Since this is a cross-country analysis, this study intends to investigate if the corruption levels of different countries will influence the relationship between auditors and the company performance. Multivariate regression is adopted in this study and all variables have been tested by using Ordinary Least Square Method. 2015-02 Thesis http://shdl.mmu.edu.my/6227/ http://library.mmu.edu.my/diglib/onlinedb/dig_lib.php masters Multimedia University Graduate School of Management
institution	Multimedia University
collection	MMU Institutional Repository
topic	HF Commerce HF Commerce
spellingShingle	HF Commerce HF Commerce Yuen, Yee Soon Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries
description	In the wake of the recent financial crises, it is pivotal for all countries to ensure high-quality financial reporting. Furthermore, the failures of Enron and Arthur Andersen had also reminded the society to review the origins of corporate scandal and the effects of corruption towards the society. After the fall of Arthur Andersen, people’s perceptions of auditors have to a certain extent been dented and the argument for audits by reputable audit firms as synonymous with quality audit has become questionable (Iskandar, Rahmat and Ismail, 2010). An important question to address is; “Do these reputable auditors assist in a company’s performance?” Therefore, this study intends to investigate whether reputable auditors have an impact on the performance of a company. A large sample size of 15718 companies from 15 Asia Pacific countries in the year of 2012 has been selected in this study. In order to ensure the robustness of the study, the dataset has been subdivided into 3 main categories; ASEAN countries, developing countries within Asia Pacific and developed countries within Asia Pacific. Since this is a cross-country analysis, this study intends to investigate if the corruption levels of different countries will influence the relationship between auditors and the company performance. Multivariate regression is adopted in this study and all variables have been tested by using Ordinary Least Square Method.
format	Thesis
qualification_level	Master's degree
author	Yuen, Yee Soon
author_facet	Yuen, Yee Soon
author_sort	Yuen, Yee Soon
title	Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries
title_short	Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries
title_full	Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries
title_fullStr	Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries
title_full_unstemmed	Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries
title_sort	moderating effects of corruption on auditors’ reputation and company performance in asia pacific countries
granting_institution	Multimedia University
granting_department	Graduate School of Management
publishDate	2015
_version_	1747829608216002560

Moderating effects of corruption on auditors’ reputation and company performance in Asia Pacific countries

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