Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
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. Alo...
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| Main Author: | |
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| Format: | Thesis |
| Language: | eng |
| Published: |
2016
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| Subjects: | |
| Online Access: | https://etd.uum.edu.my/6179/1/s816873_01.pdf |
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| Summary: | 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. |
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