Political Influence, Corporate Governance and Financial Reporting Quality: Evidence from Government-Linked and Non-Government-Linked Companies in Malaysia
Political Influence, Corporate Governance, Financial Reporting Quality
Based on contingency and agency theories, this research investigates the relationship between political influence, corporate governance strength and financial reporting quality. Data of Malaysian government-linked and non-government-linked companies is used. It is hypothesized that political influence causes weaker corporate governance and lower financial reporting quality. Multiple regression analysis is employed to test the hypotheses. This research will provide empirical evidence on the effects of political influence on corporate governance and financial reporting quality in the Malaysian context. In addition, this research will provide insights and additonal guidance for regulators and policy makers in improving the design of corporate governance features and financial reporting frameworks.
Economics and Management
Virtual Presentation in English
A paper has not yet been submitted.
PhD Student, School of Accountancy, Massey University
Wellington, New Zealand
An academic staff member of School of Accountancy, Faculty of Economics and Business, Universiti Kebangsaan Malaysia. Currently undertaking full time research at Massey University, New Zealand to fullfil the requirements for the degree of Doctor of Philosophy (PhD) in Accounting. Had several publications of book chapters and in conference proceedings. Research interest includes corporate governance and financial accounting and reporting.
Research Professor of Accounting, School of Accountancy, Massey University
Wellington, New Zealand
A research professor of accounting, Massey University, Wellington. Twenty six years experience as an academic staff member in accounting departments in Canada and New Zealand. Had 14 publications in international peer-reviewed journals, plus various working papers and various conference presentations. Previously supervised one PhD and several Master's theses. Has broad research interests involving the application of mathematical and statistical techniques to accounting-related problems and has applied this expertise to study the economics of auditing, the statistics of financial ratios, distress prediction, audit efficiency, distributions of personal incomes and tax policy.
Nives Botica Redmayne
Senior Lecturer in Accounting, School of Accountancy, Massey University
Palmerston North, New Zealand
A PhD holder and senior lecturer in Accounting, Massey University, Palmerston North. Had several conference papers and two book chapters published. A member of the New Zealand Institute of Chartered Accountants Professional Practice Board. Main research interests are in the areas of audit services production, areas of economics of auditing and audit risk.