The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia

This study aims to investigate the relationship between the audit committee and audit quality on financial reporting quality. Specifically, studies on the impact of audit quality and on audit committee financial reporting quality in Malaysia have critical implications for Malaysia and this suggests...

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Main Author:	Shahanif, Hasan
Format:	Thesis
Language:	eng eng
Published:	2017
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/6723/1/s819355_01.pdf https://etd.uum.edu.my/6723/2/s819355_02.pdf
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id	my-uum-etd.6723
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ibrahim, Mohammad Azhar
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Shahanif, Hasan The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia
description	This study aims to investigate the relationship between the audit committee and audit quality on financial reporting quality. Specifically, studies on the impact of audit quality and on audit committee financial reporting quality in Malaysia have critical implications for Malaysia and this suggests to examine the significant effect of Audit Committee on Financial Reporting Quality (Earning Management). The study used financial statements of 93 of listed trading companies from 2013 to 2015 on Bursa Malaysia. Data from the financial statements were analysed with multiple regression analytical technique. Thus, this study investigates impacts of audit quality and audit committee financial reporting quality in Malaysia. The results show that the audit committee had a significantly and no significantly relationship with financial reporting quality. Based on finding audit committee independence, audit committee financial expertise, audit committee size is not supported and no significance, just audit committee meeting have a supported and significant results. As the size of audit committee increased, financial reporting quality was improved. However, this study reveals that a decreased quality of financial reporting may be a result from arisen discretionary accruals. Finally, when Audit Quality is treated as a moderator variable, there is no significant moderating impact on the relationship between Audit Committee and Financial Reporting (EM-Discretionary Accruals). This indicates that financial reporting was prepared according to generally accepted accounting standards. Therefore, understanding moderate effect of Audit Quality on Audit Committee and Financial Reporting Quality proxy Earnings Management (Discretionary Accruals) as an intervening variable could be a valuable future research field to venture.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Shahanif, Hasan
author_facet	Shahanif, Hasan
author_sort	Shahanif, Hasan
title	The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia
title_short	The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia
title_full	The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia
title_fullStr	The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia
title_full_unstemmed	The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia
title_sort	moderating effect of audit quality on audit committee and financial reporting quality in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2017
url	https://etd.uum.edu.my/6723/1/s819355_01.pdf https://etd.uum.edu.my/6723/2/s819355_02.pdf
_version_	1747828109526171648
spelling	my-uum-etd.67232021-08-18T07:01:39Z The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia 2017 Shahanif, Hasan Ibrahim, Mohammad Azhar Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5667 Professional Ethics. Auditors. This study aims to investigate the relationship between the audit committee and audit quality on financial reporting quality. Specifically, studies on the impact of audit quality and on audit committee financial reporting quality in Malaysia have critical implications for Malaysia and this suggests to examine the significant effect of Audit Committee on Financial Reporting Quality (Earning Management). The study used financial statements of 93 of listed trading companies from 2013 to 2015 on Bursa Malaysia. Data from the financial statements were analysed with multiple regression analytical technique. Thus, this study investigates impacts of audit quality and audit committee financial reporting quality in Malaysia. The results show that the audit committee had a significantly and no significantly relationship with financial reporting quality. Based on finding audit committee independence, audit committee financial expertise, audit committee size is not supported and no significance, just audit committee meeting have a supported and significant results. As the size of audit committee increased, financial reporting quality was improved. However, this study reveals that a decreased quality of financial reporting may be a result from arisen discretionary accruals. Finally, when Audit Quality is treated as a moderator variable, there is no significant moderating impact on the relationship between Audit Committee and Financial Reporting (EM-Discretionary Accruals). This indicates that financial reporting was prepared according to generally accepted accounting standards. Therefore, understanding moderate effect of Audit Quality on Audit Committee and Financial Reporting Quality proxy Earnings Management (Discretionary Accruals) as an intervening variable could be a valuable future research field to venture. 2017 Thesis https://etd.uum.edu.my/6723/ https://etd.uum.edu.my/6723/1/s819355_01.pdf text eng public https://etd.uum.edu.my/6723/2/s819355_02.pdf text eng public masters masters Universiti Utara Malaysia Abdullah, S. N. (2004). Accrual management and the independence of the boards of directors and Audit committees. Internal Journal of Economics, Management and Accounting, 12(1), 49-82. Abed, S., Al-Attar, A., & Suwaidan, M. (2012). Corporate governance and earnings Management: Jordanian Evidence. International Business Research, 5(1), 212-22. Al Momani, A. M., & Obeidat, I. M. (2013). Activating the Role of Audit Committees and Board Of Directors in Restricting Earnings Management Practices: A Perspectives of Auditors in Jordan. 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The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia

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