Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia

This study investigated the patterns and types of restatement of financial statements among the listed companies in Bursa Malaysia for the years 2013 to 2015 and also examined the relationship between audit quality and ownership structures with restatement of financial statements. The population was...

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Main Author:	Elham, Faisol
Format:	Thesis
Language:	eng eng eng eng
Published:	2020
Subjects:	HF5667 Professional Ethics Auditors. HG Finance
Online Access:	https://etd.uum.edu.my/9356/1/depositpermission-not%20allow_s900395.pdf https://etd.uum.edu.my/9356/2/s900395_01.pdf https://etd.uum.edu.my/9356/3/s900395_02.pdf https://etd.uum.edu.my/9356/4/s900395_references.docx
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id	my-uum-etd.9356
record_format	uketd_dc
spelling	my-uum-etd.93562022-05-17T00:49:33Z Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia 2020 Elham, Faisol Che Adam, Noriah Lode, Nor Asma Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5667 Professional Ethics. Auditors. HG Finance This study investigated the patterns and types of restatement of financial statements among the listed companies in Bursa Malaysia for the years 2013 to 2015 and also examined the relationship between audit quality and ownership structures with restatement of financial statements. The population was all listed companies except finance companies. The companies involved with the restatement were identified by using Datastream, and the annual reports were subsequently reviewed to determine the patterns and types of restatement. This research finds that 160 companies have restated their financial statements during the stated period. The findings show that financial restatements highly involved companies in the trade and service sector, followed by companies in the the highest type of restatement. Logistic regression was adopted to analyse the data. The regression analyses show that internal audit quality, Big 4 auditors and institutional ownership are related to the occurrence of the restatement of financial statements. This study further finds that the quality of internal audit can reduce the likelihood of financial restatements. Conversely, Big 4 auditor and institutional ownership have positive and significant relationships with the restatement of financial statements. In addition, the results also indicate that the presence of family ownership moderates the relationship between audit committee expertise and financial restatements. This finding implies that family ownership has an effective oversight role in reducing the occurrence of financial restatements. As a result, the moderating role of family ownership could be a reference for policy-makers in developing policies relating to corporate governance in Malaysia by taking into account the view of interest alignment effect in agency theory among family-owned firms. 2020 Thesis https://etd.uum.edu.my/9356/ https://etd.uum.edu.my/9356/1/depositpermission-not%20allow_s900395.pdf text eng staffonly https://etd.uum.edu.my/9356/2/s900395_01.pdf text eng staffonly https://etd.uum.edu.my/9356/3/s900395_02.pdf text eng staffonly https://etd.uum.edu.my/9356/4/s900395_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng eng
advisor	Che Adam, Noriah Lode, Nor Asma
topic	HF5667 Professional Ethics Auditors. HG Finance
spellingShingle	HF5667 Professional Ethics Auditors. HG Finance Elham, Faisol Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia
description	This study investigated the patterns and types of restatement of financial statements among the listed companies in Bursa Malaysia for the years 2013 to 2015 and also examined the relationship between audit quality and ownership structures with restatement of financial statements. The population was all listed companies except finance companies. The companies involved with the restatement were identified by using Datastream, and the annual reports were subsequently reviewed to determine the patterns and types of restatement. This research finds that 160 companies have restated their financial statements during the stated period. The findings show that financial restatements highly involved companies in the trade and service sector, followed by companies in the the highest type of restatement. Logistic regression was adopted to analyse the data. The regression analyses show that internal audit quality, Big 4 auditors and institutional ownership are related to the occurrence of the restatement of financial statements. This study further finds that the quality of internal audit can reduce the likelihood of financial restatements. Conversely, Big 4 auditor and institutional ownership have positive and significant relationships with the restatement of financial statements. In addition, the results also indicate that the presence of family ownership moderates the relationship between audit committee expertise and financial restatements. This finding implies that family ownership has an effective oversight role in reducing the occurrence of financial restatements. As a result, the moderating role of family ownership could be a reference for policy-makers in developing policies relating to corporate governance in Malaysia by taking into account the view of interest alignment effect in agency theory among family-owned firms.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Elham, Faisol
author_facet	Elham, Faisol
author_sort	Elham, Faisol
title	Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia
title_short	Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia
title_full	Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia
title_fullStr	Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia
title_full_unstemmed	Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia
title_sort	hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9356/1/depositpermission-not%20allow_s900395.pdf https://etd.uum.edu.my/9356/2/s900395_01.pdf https://etd.uum.edu.my/9356/3/s900395_02.pdf https://etd.uum.edu.my/9356/4/s900395_references.docx
_version_	1747828580455284736

Hubungan antara kualiti audit dan struktur pemilikan dengan penyataan semula penyata kewangan dalam kalangan syarikat-syarikat tersenarai di Malaysia

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