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The Role of corporate governance in preventing misstated financial statement

The purpose of our study is to empirically investigate the relation between certain corporate governance mechanisms and the likelihood of a compnay having accounting problem, as evidenced by a misstatement of its earnings. We use public listed firms in JSE as our sample, with total samples of 160 firms-years. Our study finds that proportion of independent board, proportion of institutional ownership, and audit quality is significantly have negative relationship with the probability of restatement. These results suggest that those governance mechanisms are able to prevent misstated financial misstatement. But, we find that three governance mechanisms - board size, existence of audit committee, and block holders - do not have significant relationship with the probability of restatement..Printed Journal, baca ditempat

Ketersediaan

Call NumberLocationAvailable
JAKI0201PSB lt.dasar - Pascasarjana1
Penerbit Depok Departemen Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Corporate governance
Audit quality
Institutional ownership
Board size
Restatement
Audit Committee
Independent Board
Block holders
ISBN/ISSN 18298494
Klasifikasi -
Deskripsi Fisik -
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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