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Board Diversity and Earning Quality: Examining the Role of Internal Audit as a Moderator

机译:董事会的多元化和收入质量:审查内部审计作为主持人的作用

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The purpose of this study is to explore the relationship between board diversity and the earnings quality in the firms listed in Bursa Malaysia Main Market. Malaysia is a country with multi ethnicity and different cultures among the people and this might affect positively on the quality of earning. The study also examines the involvement of the Internal Audit function being performed in-house or outsourced as a tool to enhance the earnings quality for the firms. Nationality diversity and ethnicity diversity are found to have a significant impact on the earning quality of the sample companies. Meanwhile, gender diversity and Age diversity does not show any significant impact on earnings quality. This study offers a significant contribution to existing earning quality literature. The participation of more different races on the board will be able to increase the quality of earning of the companies.
机译:这项研究的目的是探讨在大马交易所主要市场上市的公司中董事会多样性和收益质量之间的关系。马来西亚是一个多种族,不同民族的国家,这可能对收入质量产生积极影响。该研究还考察了内部审计职能的参与情况,该职能是内部执行或外包的,以提高公司的收入质量。发现国籍多样性和种族多样性对样本公司的收入质量有重大影响。同时,性别多样性和年龄多样性对收入质量没有显着影响。这项研究为现有的收入质量文献做出了重大贡献。董事会中更多不同种族的参与将能够提高公司的盈利质量。

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