The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market

Audit quality is a strong external monitoring mechanism to protect the interest of the owners according to agency theory. Many factors related to corporate governance influence the auditor choice, whereas one of the most influencing factors is audit committee that oversees the process of financial r...

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Main Author:	Ahmed Alsayani, Esam Mohammed
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/9406/1/s822934_01.pdf https://etd.uum.edu.my/9406/2/s822934_02.pdf https://etd.uum.edu.my/9406/3/s822934_references.docx
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id	my-uum-etd.9406
record_format	uketd_dc
spelling	my-uum-etd.94062023-03-20T06:47:14Z The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market 2020 Ahmed Alsayani, Esam Mohammed Mohamad, Mohamad Naimi Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accauntancy (TISSA) HF5667 Professional Ethics. Auditors. Audit quality is a strong external monitoring mechanism to protect the interest of the owners according to agency theory. Many factors related to corporate governance influence the auditor choice, whereas one of the most influencing factors is audit committee that oversees the process of financial reporting. The audit committee is headed by the chairman that has a strong influence on the audit committee structure and auditor choice, therefore, characteristics of the chairman are very important for the auditor choice. The auditor choice research has paid more attention to the audit committee overall but has overlooked the unique agency context of audit committee’s chairman characteristics on the audit quality especially on auditor choice. Therefore, the purpose of this study is to investigate the audit committee’s chairman characteristics on the auditor choice. The sample of 111 firms listed on the ACE market was used to test the hypotheses over the period 2018. Using logistic regression, this study finds that only the audit committee’s chairman tenure and busyness are significant factors that influence the auditor choice. Whereas, the audit committee’s chairman ethnicity, expertise and qualification have no significant influence on the auditor choice. These results have theoretical implications for the alignment and entrenchment hypotheses of the agency theory and practical implications for the regulators to improve the audit committee’s structure and regulations. 2020 Thesis https://etd.uum.edu.my/9406/ https://etd.uum.edu.my/9406/1/s822934_01.pdf text eng public https://etd.uum.edu.my/9406/2/s822934_02.pdf text eng public https://etd.uum.edu.my/9406/3/s822934_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Mohamad, Mohamad Naimi
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Ahmed Alsayani, Esam Mohammed The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market
description	Audit quality is a strong external monitoring mechanism to protect the interest of the owners according to agency theory. Many factors related to corporate governance influence the auditor choice, whereas one of the most influencing factors is audit committee that oversees the process of financial reporting. The audit committee is headed by the chairman that has a strong influence on the audit committee structure and auditor choice, therefore, characteristics of the chairman are very important for the auditor choice. The auditor choice research has paid more attention to the audit committee overall but has overlooked the unique agency context of audit committee’s chairman characteristics on the audit quality especially on auditor choice. Therefore, the purpose of this study is to investigate the audit committee’s chairman characteristics on the auditor choice. The sample of 111 firms listed on the ACE market was used to test the hypotheses over the period 2018. Using logistic regression, this study finds that only the audit committee’s chairman tenure and busyness are significant factors that influence the auditor choice. Whereas, the audit committee’s chairman ethnicity, expertise and qualification have no significant influence on the auditor choice. These results have theoretical implications for the alignment and entrenchment hypotheses of the agency theory and practical implications for the regulators to improve the audit committee’s structure and regulations.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Ahmed Alsayani, Esam Mohammed
author_facet	Ahmed Alsayani, Esam Mohammed
author_sort	Ahmed Alsayani, Esam Mohammed
title	The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market
title_short	The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market
title_full	The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market
title_fullStr	The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market
title_full_unstemmed	The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market
title_sort	impact of audit committee’s chairman characteristics on auditor choice in malaysia ace market
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2020
url	https://etd.uum.edu.my/9406/1/s822934_01.pdf https://etd.uum.edu.my/9406/2/s822934_02.pdf https://etd.uum.edu.my/9406/3/s822934_references.docx
_version_	1776103728764420096

The impact of audit committee’s chairman characteristics on auditor choice in Malaysia ace market

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