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Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies

The aim of this paper is to examine the effect of CEO duality, women directors and BIG 4 audit firm on real earnings manipulation (REM) proxied by cash flow from operation and discretionary expenses (DE). The sample of the study was Malaysian Public Listed Companies in year 2009-2012 with a sample...

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Main Authors: Ishak, Rokiah, Amran, Noor Afza, Abdul Manaf, Kamarul Bahrain
Format: Article
Language:English
Published: EconJournals 2016
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/23646/1/IRMM%202016%206%20S8%20342-345.pdf
http://repo.uum.edu.my/23646/
http://www.econjournals.com/index.php/irmm/article/view/5688
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spelling my.uum.repo.236462018-03-15T01:34:45Z http://repo.uum.edu.my/23646/ Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies Ishak, Rokiah Amran, Noor Afza Abdul Manaf, Kamarul Bahrain HD28 Management. Industrial Management The aim of this paper is to examine the effect of CEO duality, women directors and BIG 4 audit firm on real earnings manipulation (REM) proxied by cash flow from operation and discretionary expenses (DE). The sample of the study was Malaysian Public Listed Companies in year 2009-2012 with a sample of 1597 firm-year observations. Using regression analysis, this study evidences that CEO duality promote REM. Interestingly, by having BIG 4 as auditors, firms failed to prevent managers from managing the earnings figure. Further, having women as directors in companies also do not help firms to mitigate the earnings manipulation problem.This paper contributes to the literature on earnings management by presenting evidence on the management of cash flows items and DE, which has received little attention to date. EconJournals 2016 Article PeerReviewed application/pdf en http://repo.uum.edu.my/23646/1/IRMM%202016%206%20S8%20342-345.pdf Ishak, Rokiah and Amran, Noor Afza and Abdul Manaf, Kamarul Bahrain (2016) Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies. International Review of Management and Marketing, 6 (S8). pp. 342-345. ISSN 2146-4405 http://www.econjournals.com/index.php/irmm/article/view/5688
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Ishak, Rokiah
Amran, Noor Afza
Abdul Manaf, Kamarul Bahrain
Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies
description The aim of this paper is to examine the effect of CEO duality, women directors and BIG 4 audit firm on real earnings manipulation (REM) proxied by cash flow from operation and discretionary expenses (DE). The sample of the study was Malaysian Public Listed Companies in year 2009-2012 with a sample of 1597 firm-year observations. Using regression analysis, this study evidences that CEO duality promote REM. Interestingly, by having BIG 4 as auditors, firms failed to prevent managers from managing the earnings figure. Further, having women as directors in companies also do not help firms to mitigate the earnings manipulation problem.This paper contributes to the literature on earnings management by presenting evidence on the management of cash flows items and DE, which has received little attention to date.
format Article
author Ishak, Rokiah
Amran, Noor Afza
Abdul Manaf, Kamarul Bahrain
author_facet Ishak, Rokiah
Amran, Noor Afza
Abdul Manaf, Kamarul Bahrain
author_sort Ishak, Rokiah
title Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies
title_short Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies
title_full Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies
title_fullStr Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies
title_full_unstemmed Leadership Structure, Gender Diversity and Audit Quality Influence on Earnings Management in Malaysian Listed Companies
title_sort leadership structure, gender diversity and audit quality influence on earnings management in malaysian listed companies
publisher EconJournals
publishDate 2016
url http://repo.uum.edu.my/23646/1/IRMM%202016%206%20S8%20342-345.pdf
http://repo.uum.edu.my/23646/
http://www.econjournals.com/index.php/irmm/article/view/5688
_version_ 1644283837259186176
score 13.211869

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