Las características de las asociaciones de la junta directiva con la opinión de auditoría modificada

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Waddah Kamal Hassan Omer https://orcid.org/0000-0001-9777-7497
Khaled Salmen Aljaaidi https://orcid.org/0000-0002-0661-6813
Mohd ‘Atef Md Yusof
Mohamad Hisyam Selamat

Keywords

Opinión de auditoría modificada, calidad de la información financiera, características de la junta directiva, Malasia

Resumen

El objetivo de este estudio es investigar, para el caso de Malasia, la relación entre las características de las
juntas directivas y la probabilidad de que una compañía reciba una opinión de auditoría modificada (como
una medida de la calidad de la información financiera externa de las compañías). Para probar nuestras
hipótesis utilizamos 136 observaciones de empresas por año, las cuales están registradas en Bursa Malasia
para el período 2009-2011, e hicimos un análisis de regresión logística transversal agrupada. La evidencia
que obtuvimos es consistente con la hipótesis de que las empresas con una junta directiva de gran tamaño
y mayor capacidad financiera tienen una probabilidad menor de recibir una opinión de auditoría modificada.
Los resultados hallados en este estudio son consistentes con las reglas del registro del Código de Gobierno
Corporativo de Malasia y los requisitos de la Guía de Gobierno Corporativo de Bursa Malasia, los cuales
consideran la importancia de las juntas directivas como uno de los aspectos del buen gobierno corporativo,
así como su papel fundamental en el reporte de información financiera en Malasia.

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