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:	Mutasher, Ali Thamer
Format:	Thesis
Language:	eng
Published:	2016
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/6179/1/s816873_01.pdf
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id	my-uum-etd.6179
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng
advisor	Alarussi, Ali Salah
topic	HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting Mutasher, Ali Thamer Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
description	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.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Mutasher, Ali Thamer
author_facet	Mutasher, Ali Thamer
author_sort	Mutasher, Ali Thamer
title	Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
title_short	Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
title_full	Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
title_fullStr	Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
title_full_unstemmed	Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
title_sort	impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2016
url	https://etd.uum.edu.my/6179/1/s816873_01.pdf
_version_	1776103683117809664
spelling	my-uum-etd.61792023-03-09T02:43:27Z Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality 2016 Mutasher, Ali Thamer Alarussi, Ali Salah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting 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. 2016 Thesis https://etd.uum.edu.my/6179/ https://etd.uum.edu.my/6179/1/s816873_01.pdf text eng public masters masters Universiti Utara Malaysia Abbott, L. J., Daugherty, B., Parker, S., & Peters, G. F. (2015). Internal audit quality and financial reporting quality: The joint importance of independence and competence. Journal of Accounting Research, 54(1), 3-40. Abdullah, M., Evans, L., Fraser, I., & Tsalavoutas, I. (2015). IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels. 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Impact of board characteristics, audit committee characteristics and external auditor on financial reporting quality

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