Corporate governance and business performance: The moderating role of external audit quality

The purpose of this study is to investigate the relationship of corporate governance attributes, i.e. board size, age diversity, risk management committee and internal audit function with the,business performance of the organisation. In addition, this study also examines the role of external audit q...

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Main Authors:	Wong, Seng Foong, Yuvaraj, Ganesan, Pitchay, Anwar Allah, Hasnah, Haron, Hendayani, Ratih
Format:	Article
Language:	English
Published:	Penerbit UMP 2019
Subjects:	HF Commerce
Online Access:	http://umpir.ump.edu.my/id/eprint/25212/ http://umpir.ump.edu.my/id/eprint/25212/ http://umpir.ump.edu.my/id/eprint/25212/1/Corporate%20governance%20and%20business.pdf

id	ump-25212
recordtype	eprints
spelling	ump-252122019-07-03T02:21:49Z http://umpir.ump.edu.my/id/eprint/25212/ Corporate governance and business performance: The moderating role of external audit quality Wong, Seng Foong Yuvaraj, Ganesan Pitchay, Anwar Allah Hasnah, Haron Hendayani, Ratih HF Commerce The purpose of this study is to investigate the relationship of corporate governance attributes, i.e. board size, age diversity, risk management committee and internal audit function with the,business performance of the organisation. In addition, this study also examines the role of external audit quality as a moderating effect in the relationship between corporate governance and business performance. The study adopted a quantitative approach and cross-sectional design where it used a sample of 120 listed companies in Malaysia for the year 2016. Data is collected based on secondary data which is annual report year 2016. The result shows board size and the existence of risk management committee are negatively significant related to business performance while the other variables such as age diversity and internal audit function do not have an impact on business performance. Unexpectedly, external audit quality does not play a moderating role in related corporate governance and business performance. The study contributes to the understanding of the relationship between corporate governance and business performance in the developing country. The paper also provides related insight for regulators, policymakers and investors of emerging markets such as Malaysia. The study is the pioneer to understand the relationship of the risk management committee to business performance and moderating effect of external audit quality. Penerbit UMP 2019 Article PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/25212/1/Corporate%20governance%20and%20business.pdf Wong, Seng Foong and Yuvaraj, Ganesan and Pitchay, Anwar Allah and Hasnah, Haron and Hendayani, Ratih (2019) Corporate governance and business performance: The moderating role of external audit quality. Journal of Governance & Integrity, 2 (2). pp. 52-68. ISSN 2600-7479 https://jgi.ump.edu.my/index.php/en/volume-2-issue-2-july-2019?format=html
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
language	English
topic	HF Commerce
spellingShingle	HF Commerce Wong, Seng Foong Yuvaraj, Ganesan Pitchay, Anwar Allah Hasnah, Haron Hendayani, Ratih Corporate governance and business performance: The moderating role of external audit quality
description	The purpose of this study is to investigate the relationship of corporate governance attributes, i.e. board size, age diversity, risk management committee and internal audit function with the,business performance of the organisation. In addition, this study also examines the role of external audit quality as a moderating effect in the relationship between corporate governance and business performance. The study adopted a quantitative approach and cross-sectional design where it used a sample of 120 listed companies in Malaysia for the year 2016. Data is collected based on secondary data which is annual report year 2016. The result shows board size and the existence of risk management committee are negatively significant related to business performance while the other variables such as age diversity and internal audit function do not have an impact on business performance. Unexpectedly, external audit quality does not play a moderating role in related corporate governance and business performance. The study contributes to the understanding of the relationship between corporate governance and business performance in the developing country. The paper also provides related insight for regulators, policymakers and investors of emerging markets such as Malaysia. The study is the pioneer to understand the relationship of the risk management committee to business performance and moderating effect of external audit quality.
format	Article
author	Wong, Seng Foong Yuvaraj, Ganesan Pitchay, Anwar Allah Hasnah, Haron Hendayani, Ratih
author_facet	Wong, Seng Foong Yuvaraj, Ganesan Pitchay, Anwar Allah Hasnah, Haron Hendayani, Ratih
author_sort	Wong, Seng Foong
title	Corporate governance and business performance: The moderating role of external audit quality
title_short	Corporate governance and business performance: The moderating role of external audit quality
title_full	Corporate governance and business performance: The moderating role of external audit quality
title_fullStr	Corporate governance and business performance: The moderating role of external audit quality
title_full_unstemmed	Corporate governance and business performance: The moderating role of external audit quality
title_sort	corporate governance and business performance: the moderating role of external audit quality
publisher	Penerbit UMP
publishDate	2019
url	http://umpir.ump.edu.my/id/eprint/25212/ http://umpir.ump.edu.my/id/eprint/25212/ http://umpir.ump.edu.my/id/eprint/25212/1/Corporate%20governance%20and%20business.pdf
first_indexed	2023-09-18T22:38:35Z
last_indexed	2023-09-18T22:38:35Z
_version_	1777416762259668992

Corporate governance and business performance: The moderating role of external audit quality

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