The relationship between the board of director characteristics and financial reporting quality
We examine the relationship between the board of director characteristics and financial reporting quality. By using the logit regression model for a five-year analysis of 100 companies, the establishment of the audit committee can improve the quality of financial reporting. The increase in the numbe...
| Main Author: | |
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2017
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| Online Access: | https://eprints.nottingham.ac.uk/46217/ |
| _version_ | 1848797281170489344 |
|---|---|
| author | WU, LINGKE |
| author_facet | WU, LINGKE |
| author_sort | WU, LINGKE |
| building | Nottingham Research Data Repository |
| collection | Online Access |
| description | We examine the relationship between the board of director characteristics and financial reporting quality. By using the logit regression model for a five-year analysis of 100 companies, the establishment of the audit committee can improve the quality of financial reporting. The increase in the number of female directors will increase financial fraud. The increase in the proportion of directors may stimulate financial fraud. |
| first_indexed | 2025-11-14T20:01:23Z |
| format | Dissertation (University of Nottingham only) |
| id | nottingham-46217 |
| institution | University of Nottingham Malaysia Campus |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T20:01:23Z |
| publishDate | 2017 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | nottingham-462172018-04-10T15:01:14Z https://eprints.nottingham.ac.uk/46217/ The relationship between the board of director characteristics and financial reporting quality WU, LINGKE We examine the relationship between the board of director characteristics and financial reporting quality. By using the logit regression model for a five-year analysis of 100 companies, the establishment of the audit committee can improve the quality of financial reporting. The increase in the number of female directors will increase financial fraud. The increase in the proportion of directors may stimulate financial fraud. 2017-09-14 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/46217/1/Dissertation%20PDF.pdf WU, LINGKE (2017) The relationship between the board of director characteristics and financial reporting quality. [Dissertation (University of Nottingham only)] |
| spellingShingle | WU, LINGKE The relationship between the board of director characteristics and financial reporting quality |
| title | The relationship between the board of director characteristics and financial reporting quality |
| title_full | The relationship between the board of director characteristics and financial reporting quality |
| title_fullStr | The relationship between the board of director characteristics and financial reporting quality |
| title_full_unstemmed | The relationship between the board of director characteristics and financial reporting quality |
| title_short | The relationship between the board of director characteristics and financial reporting quality |
| title_sort | relationship between the board of director characteristics and financial reporting quality |
| url | https://eprints.nottingham.ac.uk/46217/ |