Resumen

HASSAN OMER, WADDAH KAMAL; SALMEN ALJAAIDI, KHALED; MD YUSOF, MOHD ‘ATEF  y  HISYAM SELAMAT, MOHAMAD. THE ASSOCIATIONS OF BOARD OF DIRECTORS’ CHARACTERISTICS WITH MODIFIED AUDIT OPINION. AD-minister [online]. 2020, n.37, pp.5-34.  Epub 20-Ago-2021. ISSN 1692-0279.  https://doi.org/10.17230/ad-minister.37.1.

This study aims to find a relationship between board of directors’ characteristics and the likelihood that a company receives a modified audit opinion (as a measure of the external reporting of companies) in Malaysia. To test our hypotheses, we use the pooled cross-sectional logistic regression analysis for 136 firm-year observations listed on Bursa Malaysia over the period 2009-2011.The evidence we uncover is consistent with the hypotheses that companies with large board size and greater financial expertise of the board of directors are less likely to receive a modified audit opinion. The results obtained in this study are consistent with the listing rules of the Malaysian-Corporate-Governance Code and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider and the requirements of the Bursa Malaysia Corporate-Governance-Guide, which consider the significance of the board of directors as an aspect of good corporate governance and its critical role in the Malaysian financial reporting process.

JEL: G34 AND M42

Palabras clave : Modified audit opinion; financial reporting quality; board of directors’ characteristics; Malaysia..

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