Firms Audit Committee and External Auditor Influence on Accounting Conservatism and Firm's Performance
Publish place: International Journal of Management, Accounting and Economics (IJMAE)، Vol: 6، Issue: 1
Publish Year: 1398
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJMAE-6-1_002
تاریخ نمایه سازی: 11 آبان 1402
Abstract:
In this study we have examined the effect of internal audit committee and external auditor quality on accrual-based measures of accounting conservatism, and the benefits of accounting conservatism on firms’ market performance. Moreover, this study also investigates whether the accrual-based conservatism mediate the relationship between audit committee and external auditor quality factors with market-based firms’ performance. A total of ۵۴۳ sample firms are selected from the Bursa Malaysia for the period from ۲۰۰۴ to ۲۰۱۳. For data analysis, panel data methodology is employed and structural equation modeling (SEM) technique is used to test the developed hypotheses of this study. Results show that audit committee effectiveness and external auditor quality found to be significant with two-year-lagged effect on accrual-based measure of conservatism. Furthermore, accrual-based measure of conservatism mediated the relationship between (a) audit committee effectiveness and market-based firms’ performance, and (b) external auditor quality and market-based firms’ performance. The findings of this study contribute to the signaling theory, agency theory, reputation theory and accounting conservatism literature in emerging economies settings.
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Authors
Saif Khan
Faculty of Management, Canadian University Dubai, Dubai, United Arab Emirates
Hashim Khan
Faculty of Management, COMSAT University of Islamabad, Islamabad, Pakistan
Faisal Khan
Depatment of Accounting, City University of Ajman, Ajman, United Arab Emirates
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