Earnings Management in Malaysia : The Role of Audit Committee Chairman

Earnings Management in Malaysia : The Role of Audit Committee Chairman

This study investigates the relationship between audit committee chairman role and earnings management in Malaysia. This study specifically examines several roles of AC chairman (accountant, former senior auditor, interlock and social status) on earnings management. The earnings management is refer...

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Main Author: Azni Suhaily, Samsuri
Format: Thesis
Language:eng
eng
Published: 2010
Subjects:
HF5667 Professional Ethics
Auditors.
Online Access:https://etd.uum.edu.my/2130/1/Azni_Suhaily_Samsuri.pdf
https://etd.uum.edu.my/2130/2/1.Azni_Suhaily_Samsuri.pdf
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spelling my-uum-etd.21302013-07-24T12:14:33Z Earnings Management in Malaysia : The Role of Audit Committee Chairman 2010 Azni Suhaily, Samsuri Md Yusof, Mohd 'Atef College of Business (COB) College of Business HF5667 Professional Ethics. Auditors. This study investigates the relationship between audit committee chairman role and earnings management in Malaysia. This study specifically examines several roles of AC chairman (accountant, former senior auditor, interlock and social status) on earnings management. The earnings management is refer as discretionary accruals on this paper. The measurement on discretionary accruals shown there is no impact on AC chairman role. However, other variables shown the relationship namely size of firm and return on equity of company with discretionary accruals. This study also contributes to the growing of the literature by representing the AC chairman and social status with regards on earnings management. The findings show no relationship with AC chairman and status that lead to earnings management. Thus, this study very important because the research are focus more on AC chairman itself which has lack discussion especially in Malaysia studies. 2010 Thesis https://etd.uum.edu.my/2130/ https://etd.uum.edu.my/2130/1/Azni_Suhaily_Samsuri.pdf application/pdf eng validuser https://etd.uum.edu.my/2130/2/1.Azni_Suhaily_Samsuri.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Md Yusof, Mohd 'Atef
topic HF5667 Professional Ethics
Auditors.
spellingShingle HF5667 Professional Ethics
Auditors.
Azni Suhaily, Samsuri
Earnings Management in Malaysia : The Role of Audit Committee Chairman
description This study investigates the relationship between audit committee chairman role and earnings management in Malaysia. This study specifically examines several roles of AC chairman (accountant, former senior auditor, interlock and social status) on earnings management. The earnings management is refer as discretionary accruals on this paper. The measurement on discretionary accruals shown there is no impact on AC chairman role. However, other variables shown the relationship namely size of firm and return on equity of company with discretionary accruals. This study also contributes to the growing of the literature by representing the AC chairman and social status with regards on earnings management. The findings show no relationship with AC chairman and status that lead to earnings management. Thus, this study very important because the research are focus more on AC chairman itself which has lack discussion especially in Malaysia studies.
format Thesis
qualification_name masters
qualification_level Master's degree
author Azni Suhaily, Samsuri
author_facet Azni Suhaily, Samsuri
author_sort Azni Suhaily, Samsuri
title Earnings Management in Malaysia : The Role of Audit Committee Chairman
title_short Earnings Management in Malaysia : The Role of Audit Committee Chairman
title_full Earnings Management in Malaysia : The Role of Audit Committee Chairman
title_fullStr Earnings Management in Malaysia : The Role of Audit Committee Chairman
title_full_unstemmed Earnings Management in Malaysia : The Role of Audit Committee Chairman
title_sort earnings management in malaysia : the role of audit committee chairman
granting_institution Universiti Utara Malaysia
granting_department College of Business (COB)
publishDate 2010
url https://etd.uum.edu.my/2130/1/Azni_Suhaily_Samsuri.pdf
https://etd.uum.edu.my/2130/2/1.Azni_Suhaily_Samsuri.pdf
_version_ 1747827271826145280

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