The effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (FFR): evidence from Malaysia / Nurul Ain Samsuddin
This study investigates the relationship between auditors’ characteristic, firm losses, firm leverage and Fraudulent Financial Reporting (FFR) among non-financial public listed firms on the Main Market of Bursa Malaysia. Using a sample comprising of 44 fraudulent firms and 44 matching non-fraudulent...
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2021
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Online Access: | https://ir.uitm.edu.my/id/eprint/62926/2/62926.pdf |
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my-uitm-ir.629262022-10-25T02:34:02Z The effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (FFR): evidence from Malaysia / Nurul Ain Samsuddin 2021 Samsuddin, Nurul Ain Malaysia Auditing Public accounting. Auditing This study investigates the relationship between auditors’ characteristic, firm losses, firm leverage and Fraudulent Financial Reporting (FFR) among non-financial public listed firms on the Main Market of Bursa Malaysia. Using a sample comprising of 44 fraudulent firms and 44 matching non-fraudulent firms, the study explores the relationship between auditors’ characteristics consisting of auditor reputation, non-audit services (NAS) fee and audit firm tenure with FFR. The study also examines the relationship between firm performance and firm leverage to FFR. Using multiple regression analysis, the findings show that performance and firm leverage were positively associated to FFR. The positive relationship is consistent with agency theory. The results for auditors’ characteristics, however, shows no relationship between FFR and auditor reputation, audit firm tenure and NAS fee. 2021 Thesis https://ir.uitm.edu.my/id/eprint/62926/ https://ir.uitm.edu.my/id/eprint/62926/2/62926.pdf text en public masters Universiti Teknologi MARA, Kelantan Faculty of Accountancy |
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Universiti Teknologi MARA |
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UiTM Institutional Repository |
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English |
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Malaysia Auditing Malaysia |
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Malaysia Auditing Malaysia Samsuddin, Nurul Ain The effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (FFR): evidence from Malaysia / Nurul Ain Samsuddin |
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This study investigates the relationship between auditors’ characteristic, firm losses, firm leverage and Fraudulent Financial Reporting (FFR) among non-financial public listed firms on the Main Market of Bursa Malaysia. Using a sample comprising of 44 fraudulent firms and 44 matching non-fraudulent firms, the study explores the relationship between auditors’ characteristics consisting of auditor reputation, non-audit services (NAS) fee and audit firm tenure with FFR. The study also examines the relationship between firm performance and firm leverage to FFR. Using multiple regression analysis, the findings show that performance and firm leverage were positively associated to FFR. The positive relationship is consistent with agency theory. The results for auditors’ characteristics, however, shows no relationship between FFR and auditor reputation, audit firm tenure and NAS fee. |
format |
Thesis |
qualification_level |
Master's degree |
author |
Samsuddin, Nurul Ain |
author_facet |
Samsuddin, Nurul Ain |
author_sort |
Samsuddin, Nurul Ain |
title |
The effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (FFR): evidence from Malaysia /
Nurul Ain Samsuddin |
title_short |
The effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (FFR): evidence from Malaysia /
Nurul Ain Samsuddin |
title_full |
The effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (FFR): evidence from Malaysia /
Nurul Ain Samsuddin |
title_fullStr |
The effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (FFR): evidence from Malaysia /
Nurul Ain Samsuddin |
title_full_unstemmed |
The effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (FFR): evidence from Malaysia /
Nurul Ain Samsuddin |
title_sort |
effect of auditor’s characteristics, firm financial performance and firm leverage and fraudulent financial reporting (ffr): evidence from malaysia /
nurul ain samsuddin |
granting_institution |
Universiti Teknologi MARA, Kelantan |
granting_department |
Faculty of Accountancy |
publishDate |
2021 |
url |
https://ir.uitm.edu.my/id/eprint/62926/2/62926.pdf |
_version_ |
1783735276877643776 |