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The Impact Of Corporate Governance And Audit Assurance On Accounting Conservatism In Malaysia: The Moderating Role Of Management Risk Disclosure

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dc.contributor.authorSahlan, Linda Azlinda
dc.date.accessioned2026-07-16T06:26:06Z
dc.date.available2026-07-16T06:26:06Z
dc.date.issued2025-09
dc.description.abstractThis 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.
dc.identifier.urihttps://erepo.usm.my/handle/123456789/24717
dc.language.isoen
dc.subjectThe Impact Of Corporate Governance And Audit Assurance
dc.subjectAccounting Conservatism In Malaysia
dc.subjectThe Moderating Role Of Management Risk Disclosure
dc.titleThe Impact Of Corporate Governance And Audit Assurance On Accounting Conservatism In Malaysia: The Moderating Role Of Management Risk Disclosure
dc.typeResource Types::text::thesis::doctoral thesis
dspace.entity.typePublication
oairecerif.author.affiliationUniversiti Sains Malaysia
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