Sahlan, Linda Azlinda (2025) The Impact Of Corporate Governance And Audit Assurance On Accounting Conservatism In Malaysia: The Moderating Role Of Management Risk Disclosure. PhD thesis, Universiti Sains Malaysia.
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Abstract
This study examines the impact of corporate governance and audit assurance on the quality of financial reporting, using accounting conservatism as a key indicator. It is proposed that corporate governance improves reporting quality by promoting conservatism, and that enhanced risk disclosures strengthen this link. Similarly, external auditors are expected to provide stronger assurance through the disclosure of Key Audit Matters (KAMs), which improves communication of significant audit findings. The research model developed includes six key independent variables related to corporate governance mechanisms: board independence, audit committee independence, CEO duality, multiple directorships, ownership concentration, and board metrics.
| Item Type: | Thesis (PhD) |
|---|---|
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management |
| Divisions: | Pusat Pengajian Pengurusan (School of Management) > Thesis |
| Depositing User: | Mr Aizat Asmawi Abdul Rahim |
| Date Deposited: | 16 Jul 2026 06:30 |
| Last Modified: | 16 Jul 2026 06:30 |
| URI: | http://eprints.usm.my/id/eprint/64659 |
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