The accountants and management ownership :an empirical test on financial reporting quality
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 asp...
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| Format: | Monograph |
| Language: | English |
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Kuala LUmpur
2010
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| Online Access: | http://irep.iium.edu.my/8377/1/accountant_and_mgt_ownership.pdf |
| _version_ | 1796875619999416320 |
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| author | Puat Nelson, Sherliza |
| author_facet | Puat Nelson, Sherliza |
| author_sort | Puat Nelson, Sherliza |
| collection | IIUM |
| description | 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. |
| first_indexed | 2024-03-05T22:41:21Z |
| format | Monograph |
| id | oai:generic.eprints.org:8377 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-05T22:41:21Z |
| publishDate | 2010 |
| publisher | Kuala LUmpur |
| record_format | dspace |
| spelling | oai:generic.eprints.org:83772012-05-22T07:19:48Z http://irep.iium.edu.my/8377/ The accountants and management ownership :an empirical test on financial reporting quality Puat Nelson, Sherliza H96 Public policy (General), Policy sciences HG4001 Financial management. Business finance. Corporation finance. 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. Kuala LUmpur 2010 Monograph NonPeerReviewed application/pdf en http://irep.iium.edu.my/8377/1/accountant_and_mgt_ownership.pdf Puat Nelson, Sherliza (2010) The accountants and management ownership :an empirical test on financial reporting quality. Working Paper. Kuala LUmpur, Kuala Lumpur. (Unpublished) - |
| spellingShingle | H96 Public policy (General), Policy sciences HG4001 Financial management. Business finance. Corporation finance. Puat Nelson, Sherliza The accountants and management ownership :an empirical test on financial reporting quality |
| title | The accountants and management ownership :an empirical test on financial reporting quality
|
| title_full | The accountants and management ownership :an empirical test on financial reporting quality
|
| title_fullStr | The accountants and management ownership :an empirical test on financial reporting quality
|
| title_full_unstemmed | The accountants and management ownership :an empirical test on financial reporting quality
|
| title_short | The accountants and management ownership :an empirical test on financial reporting quality
|
| title_sort | accountants and management ownership an empirical test on financial reporting quality |
| topic | H96 Public policy (General), Policy sciences HG4001 Financial management. Business finance. Corporation finance. |
| url | http://irep.iium.edu.my/8377/1/accountant_and_mgt_ownership.pdf |
| work_keys_str_mv | AT puatnelsonsherliza theaccountantsandmanagementownershipanempiricaltestonfinancialreportingquality AT puatnelsonsherliza accountantsandmanagementownershipanempiricaltestonfinancialreportingquality |