Board Diversity and Earning Quality: Examining the Role of Internal Audit as a Moderator

Fathyah Hashim · Essia Ries Ahmed

42 citations0/0 files storedAustralasian Accounting Business and Finance Journal

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Auditing, Earnings Management, Governance Gender Diversity and Inequality Corporate Governance and Financial Management

Abstract

The purpose of this study is to explore the relationship between board diversity and the earnings quality in the firms listed in Bursa Malaysia Main Market. Malaysia is a country with multi ethnicity and different cultures among the people and this might affect positively on the quality of earning. The study also examines the involvement of the Internal Audit function being performed in-house or outsourced as a tool to enhance the earnings quality for the firms. Nationality diversity and ethnicity diversity are found to have a significant impact on the earning quality of the sample companies. Meanwhile, gender diversity and Age diversity does not show any significant impact on earnings quality. This study offers a significant contribution to existing earning quality literature. The participation of more different races on the board will be able to increase the quality of earning of the companies.

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References

2003Corporate Governance, Board Diversity, and Firm Value 2010The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation 2007Gender Diversity in the Boardroom and Firm Financial Performance 2014Women on Boards and Firm Financial Performance: A Meta-Analysis 2010The Gender and Ethnic Diversity of US Boards and Board Committees and Firm Financial Performance 2011Does board gender diversity improve the informativeness of stock prices?2009Demographic Diversity in the Boardroom: Mediators of the Board Diversity–Firm Performance Relationship 2000RACIAL DIVERSITY, BUSINESS STRATEGY, AND FIRM PERFORMANCE: A RESOURCE-BASED VIEW.

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