Mohamed Yunos, Rahimah and Ahmad, Syahrul Ahmar and Sulaiman, Normala (2014) The influence of internal governance mechanisms on accounting conservatism. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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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.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Board of directors; audit committee; corporate governance; internal governance; accounting conservatism.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	24 Mar 2015 02:00
Last Modified:	18 Apr 2016 02:55
URI:	https://repo.uum.edu.my/id/eprint/13423

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