Cover Image

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...

Full description

Saved in:
Bibliographic Details
Main Author: Shahanif, Hasan
Format: Thesis
Language:English
English
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
https://etd.uum.edu.my/6723/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uum.etd.6723
record_format eprints
spelling my.uum.etd.67232021-08-18T07:01:39Z https://etd.uum.edu.my/6723/ The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia Shahanif, Hasan 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 NonPeerReviewed text en https://etd.uum.edu.my/6723/1/s819355_01.pdf text en https://etd.uum.edu.my/6723/2/s819355_02.pdf Shahanif, Hasan (2017) The moderating effect of audit quality on audit committee and financial reporting quality in Malaysia. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
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
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
publishDate 2017
url https://etd.uum.edu.my/6723/1/s819355_01.pdf
https://etd.uum.edu.my/6723/2/s819355_02.pdf
https://etd.uum.edu.my/6723/
_version_ 1709670557511843840
score 13.244368

Similar Items