Fiche du document
1 décembre 2020
- handle: 10670/1.kx0e4c
Ce document est lié à :
10.17230/ad-minister.37.1
info:eu-repo/semantics/openAccess
Mots-clés
Modified audit opinion financial reporting quality board of directors’ characteristics Malaysia.Sujets proches
Companies Partnership--Law and legislation Businesses Firms Companies Enterprises Business organizations Organizations, BusinessCiter ce document
WADDAH KAMAL HASSAN OMER et al., « THE ASSOCIATIONS OF BOARD OF DIRECTORS’ CHARACTERISTICS WITH MODIFIED AUDIT OPINION », AD-minister, ID : 10670/1.kx0e4c
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Résumé
This study aims to find a relationship between board of directors’ characteristics and the likelihood that a company receives a modified audit opinion (as a measure of the external reporting of companies) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less likely to receive a modified audit opinion. The results obtained in this study are consistent with the listing rules of the Malaysian-Corporate-Governance Code and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider the significance of the board of directors as an aspect of good corporate governance and its critical role in the Malaysian financial reporting process. JEL: G34 AND M42