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The Influence of Internal Governance Mechanisms on Accounting Conservatism

Rahimah Mohamed Yunos · Syahrul Ahmar Ahmad · Normala Sulaiman

56 citations0/0 files storedProcedia - Social and Behavioral Sciences

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study empirically examines the association between the attributes of the board of directors and audit committee on accounting conservatism. Results from panel data analysis for 300 Malaysian listed firms observed from 2001 to 2007 show that boards with at least four annually audit committee meetings and higher proportion of independent directors and financial expertise, are faster in recognising bad news into earnings relative to the good news. In addition, it is proven that both independent directors and financial expertise in audit committee nor the board size and CEO duality are associated with conservatism.

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References

1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1998Consistent Covariance Matrix Estimation with Spatially Dependent Panel Data 1995Detecting Earnings Management.2002Audit committee, board of director characteristics, and earnings management 1997The conservatism principle and the asymmetric timeliness of earnings1 2012Detecting Earnings Management 2003Conservatism in Accounting Part I: Explanations and Implications 2004Board characteristics, accounting report integrity, and the cost of debt

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2017Exploring the relation between corporate reporting and corporate governance effectiveness 2021Audit committee effectiveness and company performance: Evidence from Egypt 2017Audit Committee Accounting Expert and Earnings Management with “Status” Audit Committee as Moderating Variable 2018Board Composition and Accounting Conservatism: The Role of Business Experts, Support Specialist and Community Influentials 2017Committee on board: Does it matter? A study of Indonesian Sharia-listed firms

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