The relationship between board characteristics and audit quality on firm performance
The purpose of this study aims to identify the relationship between audit quality and board characteristics and firm performance. Past studies regarding the impact of characteristics of audit quality and board characteristics on firm performance are more focus on the mandatory obligations which are...
Saved in:
Main Author: | |
---|---|
Format: | Thesis |
Language: | eng eng eng |
Published: |
2019
|
Subjects: | |
Online Access: | https://etd.uum.edu.my/8214/1/s823255_01.pdf https://etd.uum.edu.my/8214/2/DEPOSIT%20PERMISSION_s823255.pdf https://etd.uum.edu.my/8214/3/s823255_references.docx |
Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
id |
my-uum-etd.8214 |
---|---|
record_format |
uketd_dc |
spelling |
my-uum-etd.82142021-05-04T01:55:32Z The relationship between board characteristics and audit quality on firm performance 2019 Nurul Fathin, Mazlan Azhari, Adilah School of Economics, Finance & Banking School of Economics, Finance & Banking HD28-70 Management. Industrial Management HF5667 Professional Ethics. Auditors. The purpose of this study aims to identify the relationship between audit quality and board characteristics and firm performance. Past studies regarding the impact of characteristics of audit quality and board characteristics on firm performance are more focus on the mandatory obligations which are particularly need to make disclosure as declared by listing standards of Bursa Malaysia. The target population selected for this research is the listed companies in Malaysia. Secondary data of this study will be collected from annual reports published on Bursa Malaysia. The data collected is subsequently analyzed by adopting correlation and multiple regression analysis. Pearson Correlation Analysis and Multiple Linear Regression Analysis are used to analysis the collected data. With the application of agency theory, this study provides additional knowledge to future academicians and researchers that wish to study in this area. Besides, the results of this study contribute to the companies and its management in decision making. Nevertheless, the audit quality and board characteristics that influence the firm performance most efficiently are identified. Therefore, the structure of audit quality in listed companies is able to be enhanced and lead to a higher level of firm performance 2019 Thesis https://etd.uum.edu.my/8214/ https://etd.uum.edu.my/8214/1/s823255_01.pdf text eng public https://etd.uum.edu.my/8214/2/DEPOSIT%20PERMISSION_s823255.pdf text eng staffonly https://etd.uum.edu.my/8214/3/s823255_references.docx text eng public other masters Universiti Utara Malaysia |
institution |
Universiti Utara Malaysia |
collection |
UUM ETD |
language |
eng eng eng |
advisor |
Azhari, Adilah |
topic |
HD28-70 Management Industrial Management HD28-70 Management Industrial Management |
spellingShingle |
HD28-70 Management Industrial Management HD28-70 Management Industrial Management Nurul Fathin, Mazlan The relationship between board characteristics and audit quality on firm performance |
description |
The purpose of this study aims to identify the relationship between audit quality and board characteristics and firm performance. Past studies regarding the impact of characteristics of audit quality and board characteristics on firm performance are more focus on the mandatory obligations which are particularly need to make disclosure as declared by listing standards of Bursa Malaysia. The target population selected for this research is the listed companies in Malaysia. Secondary data of this study will be collected from annual reports published on Bursa Malaysia. The data collected is subsequently analyzed by adopting correlation and multiple regression analysis. Pearson Correlation Analysis and Multiple Linear Regression Analysis are used to analysis the collected data. With the application of agency theory, this study provides additional knowledge to future academicians and researchers that wish to study in this area. Besides, the results of this study contribute to the companies and its management in decision making. Nevertheless, the audit quality and board characteristics that influence the firm performance most efficiently are identified. Therefore, the structure of audit quality in listed companies is able to be enhanced and lead to a higher level of firm performance |
format |
Thesis |
qualification_name |
other |
qualification_level |
Master's degree |
author |
Nurul Fathin, Mazlan |
author_facet |
Nurul Fathin, Mazlan |
author_sort |
Nurul Fathin, Mazlan |
title |
The relationship between board characteristics and audit quality on firm performance |
title_short |
The relationship between board characteristics and audit quality on firm performance |
title_full |
The relationship between board characteristics and audit quality on firm performance |
title_fullStr |
The relationship between board characteristics and audit quality on firm performance |
title_full_unstemmed |
The relationship between board characteristics and audit quality on firm performance |
title_sort |
relationship between board characteristics and audit quality on firm performance |
granting_institution |
Universiti Utara Malaysia |
granting_department |
School of Economics, Finance & Banking |
publishDate |
2019 |
url |
https://etd.uum.edu.my/8214/1/s823255_01.pdf https://etd.uum.edu.my/8214/2/DEPOSIT%20PERMISSION_s823255.pdf https://etd.uum.edu.my/8214/3/s823255_references.docx |
_version_ |
1747828352763297792 |