The accountants and management ownership :an empirical test on financial reporting quality

Puat Nelson, Sherliza (2010) The accountants and management ownership :an empirical test on financial reporting quality. Working Paper. Kuala LUmpur, Kuala Lumpur. (Unpublished)

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Abstract

The objective of the study is to investigate two of the human capital factors, such as basic skills and professional competencies, supported by behavioural and expertise literatures, in the context of financial reporting quality. Thus, to investigate the background of audit committees from three aspects of experts, such as: the accounting affiliated audit committees, audit committees with postgraduate qualification, and audit committee with managerial experience. Since among the human capital components are: basic skills, professional competencies and complex function. The findings both support and extend those of prior literatures, where leverage and management ownership are significant and related to the financial reporting quality as expected from prior research findings. Most importantly, suggests that accounting affiliated audit committees are associated into improving the quality of financial reporting thus, confirms the important roles of audit committee in monitoring.

Item Type:	Monograph (Working Paper)
Additional Information:	3486/8377
Uncontrolled Keywords:	Experts, audit committee, management ownership, human capital, qualification
Subjects:	H Social Sciences > H Social Sciences (General) > H96 Public policy (General), Policy sciences H Social Sciences > HG Finance > HG4001 Financial management. Business finance. Corporation finance.
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button):	Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User:	Sherliza Puat Nelson
Date Deposited:	02 Dec 2011 16:33
Last Modified:	22 May 2012 15:19
URI:	http://irep.iium.edu.my/id/eprint/8377

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