Publication: The Impact Of Corporate Governance And Audit Assurance On Accounting Conservatism In Malaysia: The Moderating Role Of Management Risk Disclosure
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Date
2025-09
Authors
Sahlan, Linda Azlinda
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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.
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Keywords
The Impact Of Corporate Governance And Audit Assurance , Accounting Conservatism In Malaysia , The Moderating Role Of Management Risk Disclosure