The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.

Financial reporting quality is crucial for an organisation. Truth and transparency help the management and stakeholders make future business development and investment decision. The main aim of this study is to examine the effect of internal audit function on the financial reporting quality of small...

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Main Author:	Siva Shaangari Balasegram, Balasegram
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	HD Industries Land use Labor.
Online Access:	https://etd.uum.edu.my/10776/1/s828479_01.pdf https://etd.uum.edu.my/10776/2/s828479_02.pdf
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id	my-uum-etd.10776
record_format	uketd_dc
spelling	my-uum-etd.107762023-11-26T08:04:35Z The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia. 2023 Siva Shaangari Balasegram, Balasegram Olarinoye, Salau Abdulmalik College of Business (COB) College of Business HD Industries. Land use. Labor. Financial reporting quality is crucial for an organisation. Truth and transparency help the management and stakeholders make future business development and investment decision. The main aim of this study is to examine the effect of internal audit function on the financial reporting quality of small and medium enterprises (SMEs) in Malaysia. Specifically, this study used auditor’s competency, auditor’s independence and auditor’s information technology (IT) usage as measure of the internal audit functions. Thirty (30) samples from distributed questionnaires are used and analyzed in this study. Those samples are from those individuals working with SMEs in Malaysia and conducting internal audit functions. The finding showed a significant relationship between the auditor’s competency, auditor’s independence information technology usage and financial reporting quality. This study also discussed that all the factors mentioned have significant positive relationship between the independent and dependent variables. The practical implication of this study is that the SMEs could present a quality financial reporting to the stakeholder and also to banking institutions for their business developments. The limitations of this study are that a small scale of respondents is used in data collection and analysis besides concentrating on the SMEs in Malaysia. 2023 Thesis https://etd.uum.edu.my/10776/ https://etd.uum.edu.my/10776/1/s828479_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10776/2/s828479_02.pdf text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Olarinoye, Salau Abdulmalik
topic	HD Industries Land use Labor.
spellingShingle	HD Industries Land use Labor. Siva Shaangari Balasegram, Balasegram The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.
description	Financial reporting quality is crucial for an organisation. Truth and transparency help the management and stakeholders make future business development and investment decision. The main aim of this study is to examine the effect of internal audit function on the financial reporting quality of small and medium enterprises (SMEs) in Malaysia. Specifically, this study used auditor’s competency, auditor’s independence and auditor’s information technology (IT) usage as measure of the internal audit functions. Thirty (30) samples from distributed questionnaires are used and analyzed in this study. Those samples are from those individuals working with SMEs in Malaysia and conducting internal audit functions. The finding showed a significant relationship between the auditor’s competency, auditor’s independence information technology usage and financial reporting quality. This study also discussed that all the factors mentioned have significant positive relationship between the independent and dependent variables. The practical implication of this study is that the SMEs could present a quality financial reporting to the stakeholder and also to banking institutions for their business developments. The limitations of this study are that a small scale of respondents is used in data collection and analysis besides concentrating on the SMEs in Malaysia.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Siva Shaangari Balasegram, Balasegram
author_facet	Siva Shaangari Balasegram, Balasegram
author_sort	Siva Shaangari Balasegram, Balasegram
title	The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.
title_short	The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.
title_full	The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.
title_fullStr	The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.
title_full_unstemmed	The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.
title_sort	effect of internal audit function on financial reporting quality of small and medium enterprise (smes) in malaysia.
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2023
url	https://etd.uum.edu.my/10776/1/s828479_01.pdf https://etd.uum.edu.my/10776/2/s828479_02.pdf
_version_	1783729429792423936

The effect of internal audit function on financial reporting quality of small and medium enterprise (SMES) in Malaysia.

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