Sharma, Rahul, GANESAN, YUVARAJ, SHAHARUDIN, MUHAMMAD SHABIR, SADAA, ABDULLAH MOHAMMED, NARAYANAN, RANJANI and HARON, HASNAH (2024) THE EFFECT OF AUDIT CHARACTERISTICS ON FINANCIAL REPORTING QUALITY AND THE MEDIATING ROLE OF AUDIT QUALITY: EVIDENCE FROM MALAYSIAN PUBLIC COMPANIES. International Journal of Business and Society, 25 (1). ISSN 1511-6670
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Abstract
Our paper examines the effect of audit characteristics on financial reporting quality (FRQ) and the role of audit quality (AQ) as a mediator. The study adopted 201 companies listed in Malaysian Bursa from 2017 to 2019 to achieve our objective. The study used Stata to analyze the data to estimate the effect proposed in the hypotheses. Findings show that only audit fees affected FRQ positively. At the same time, audit fees and company size have positively influenced AQ. On the other hand, AQ has improved the link between audit characteristics and FRQ since the results show a positive effect of audit tenure, audit fees, and audit company size on FRQ through the mediator. This research can help the Institute of Internal Auditors and the Association of Certified Fraud Examiners improve their rules and regulations by enhancing audit characteristics, technical competence, and functionality to help organizations improve AQ. The study's findings are relevant to governments and investors worldwide worried about FRQ and want to guarantee that operations in Malaysia and other emerging markets are closely monitored.
Affiliation: | Skyline University College |
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SUC Author(s): | Sharma, Rahul |
All Author(s): | Sharma, Rahul, GANESAN, YUVARAJ, SHAHARUDIN, MUHAMMAD SHABIR, SADAA, ABDULLAH MOHAMMED, NARAYANAN, RANJANI and HARON, HASNAH |
Item Type: | Article |
Uncontrolled Keywords: | Audit characteristics, Financial reporting quality, Audit quality, Malaysian companies |
Subjects: | A Business and Management > AJ Financial Management |
Divisions: | Skyline University College > School of Business |
Depositing User: | Mr Mosys Team |
Date Deposited: | 10 Jun 2024 17:32 |
Last Modified: | 10 Jun 2024 17:32 |
URI: | https://research.skylineuniversity.ac.ae/id/eprint/889 |
Publisher URL: | https://doi.org/10.33736/ijbs.6920.2024 |
Publisher OA policy: | |
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