Work

The Influence of Internal Governance Mechanisms on Accounting Conservatism

Year: 2014

Type: conference-paper

Abstract: This study empirically examines the association between the attributes of the board of directors and audit committee on accounting conservatism. Results from panel data analysis for 300 Malaysian listed firms observed from 2001 to 2007 show that boards with at least four annually audit committee meetings and higher proportion of independent directors and financial expertise, are faster in recognising bad news into earnings relative to the good news. In addition, it is proven that both independent directors and financial expertise in audit committee nor the board size and CEO duality are associated with conservatism.

Source: Procedia - Social and Behavioral Sciences

DOI: 10.1016/j.sbspro.2014.11.138

Authors: Rahimah Mohamed Yunos, Syahrul Ahmar Ahmad, Normala Sulaiman

Institution: Universiti Teknologi MARA

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W1967358693

FWCI: 17.51

Cites: 45

Cited by: 56

Related to: 10