The associations of board of directors’ characteristics with modified audit opinion
| dc.citation.epage | 34 | |
| dc.citation.issue | 37 | |
| dc.citation.journalTitle | AD-Minister | eng |
| dc.citation.spage | 5 | |
| dc.contributor.affiliation | University of Aden | spa |
| dc.contributor.affiliation | Prince Sattam bin Abdulaziz University | spa |
| dc.contributor.affiliation | Universiti Utara Malaysia | spa |
| dc.contributor.affiliation | SEGi University | spa |
| dc.contributor.author | Hassan Omer, Waddah Kamal | spa |
| dc.contributor.author | Salmen Aljaaidi, Khaled | spa |
| dc.contributor.author | Md Yusof, Mohd ‘Atef | spa |
| dc.contributor.author | Hisyam Selamat, Mohamad | spa |
| dc.coverage.spatial | Medellín de: Lat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degrees Long: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees | |
| dc.date | 2020-12-07 | |
| dc.date.accessioned | 2021-02-19T16:41:05Z | |
| dc.date.available | 2021-02-19T16:41:05Z | |
| dc.date.issued | 2020-12-07 | |
| dc.description.abstract | The aim of this study is to investigate the association between the characteristics of the board of directors and the likelihood that a company receives a modified audit opinion (as a measure of the quality of companies external financial reporting) 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 possible to receive a modified audit opinion. The evidence offers by this study reinforces the listing rules of the Malaysian-Corporate-Governance Code 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 to its critical role in the Malaysian financial reporting process. | eng |
| dc.format | application/pdf | |
| dc.identifier.issn | 1692-0279 | |
| dc.identifier.uri | http://hdl.handle.net/10784/25786 | |
| dc.language.iso | eng | |
| dc.publisher | Universidad EAFIT | spa |
| dc.relation.isversionof | https://publicaciones.eafit.edu.co/index.php/administer/article/view/6299/5101 | |
| dc.relation.uri | https://publicaciones.eafit.edu.co/index.php/administer/article/view/6299/5101 | |
| dc.rights | info:eu-repo/semantics/openAccess | eng |
| dc.rights | Copyright © 2020 Waddah Kamal Hassan Omer, Khaled Salmen Aljaaidi, Mohd ‘Atef Md Yusof, Mohamad Hisyam Selamat | eng |
| dc.rights.accessrights | info:eu-repo/semantics/openAccess | eng |
| dc.rights.local | Acceso abierto | spa |
| dc.source | Revista AD-Minister, Núm. 37 (2020) | spa |
| dc.subject.keyword | Modified audit opinion | eng |
| dc.subject.keyword | financial reporting quality | eng |
| dc.subject.keyword | board of directors’ characteristics | eng |
| dc.subject.keyword | Malaysia | eng |
| dc.title | The associations of board of directors’ characteristics with modified audit opinion | eng |
| dc.type | article | eng |
| dc.type | info:eu-repo/semantics/article | eng |
| dc.type | publishedVersion | eng |
| dc.type | info:eu-repo/semantics/publishedVersion | eng |
| dc.type.local | Artículo | spa |
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