Corporate governance and accounting conservatism: the moderating role of family ownership
This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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2019
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/26392/1/IBARJ%203%202%202019%20119%20123.pdf |
| _version_ | 1803629117205118976 |
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| author | Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza |
| author_facet | Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza |
| author_sort | Mohammed, Nishtiman H. |
| collection | UUM |
| description | This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders. |
| first_indexed | 2024-07-04T06:32:45Z |
| format | Article |
| id | uum-26392 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:32:45Z |
| publishDate | 2019 |
| record_format | dspace |
| spelling | uum-263922019-09-11T06:22:01Z https://repo.uum.edu.my/id/eprint/26392/ Corporate governance and accounting conservatism: the moderating role of family ownership Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza HF5601 Accounting This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders. 2019 Article PeerReviewed application/pdf en cc4_by https://repo.uum.edu.my/id/eprint/26392/1/IBARJ%203%202%202019%20119%20123.pdf Mohammed, Nishtiman H. and Ku Ismail, Ku Nor Izah and Amran, Noor Afza (2019) Corporate governance and accounting conservatism: the moderating role of family ownership. International Business and Accounting Research Journal, 3 (2). pp. 119-123. ISSN 2550-0368 http://ibarj.com/index.php/ibarj/article/view/64 |
| spellingShingle | HF5601 Accounting Mohammed, Nishtiman H. Ku Ismail, Ku Nor Izah Amran, Noor Afza Corporate governance and accounting conservatism: the moderating role of family ownership |
| title | Corporate governance and accounting conservatism: the moderating role of family ownership |
| title_full | Corporate governance and accounting conservatism: the moderating role of family ownership |
| title_fullStr | Corporate governance and accounting conservatism: the moderating role of family ownership |
| title_full_unstemmed | Corporate governance and accounting conservatism: the moderating role of family ownership |
| title_short | Corporate governance and accounting conservatism: the moderating role of family ownership |
| title_sort | corporate governance and accounting conservatism the moderating role of family ownership |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/26392/1/IBARJ%203%202%202019%20119%20123.pdf |
| work_keys_str_mv | AT mohammednishtimanh corporategovernanceandaccountingconservatismthemoderatingroleoffamilyownership AT kuismailkunorizah corporategovernanceandaccountingconservatismthemoderatingroleoffamilyownership AT amrannoorafza corporategovernanceandaccountingconservatismthemoderatingroleoffamilyownership |