Audit Partners Gender, Auditor Quality and Clients Value Relevance (Record no. 51007)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01956nam a2200217 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190128141429.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 190128b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Al-Dhamari, Redhwan Ahmed Ali |
| 9 (RLIN) | 33033 |
| 245 ## - TITLE STATEMENT | |
| Title | Audit Partners Gender, Auditor Quality and Clients Value Relevance |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 952–967 p. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Several corporate scandals around the world have aggravated the investors’ need for reliable and relevant accounting information. In fact, the study is inspired by prior research which suggests women audit partner or auditor possess a higher level of preparation, risk aversion and ethical behaviour in audit process. Thus, we investigated the possible effect of women audit partner on the client value relevance of accounting information on 2,478 firm-year observations from year 2012 to 2014 for Malaysian listed firms. This article uses time series cross-sectional ordinary least squares (OLS) regressions upon a large sample of the Malaysian listed firms. Basically, the regression results indicate that the signing women audit partner from Big-4 audit firms improves the reliability and value relevance of earnings. Furthermore, our additional analysis shows that firms that engaged the women audit partner from Big-4 audit firms report high relevant equity book values. This study provides a valuable contribution on the positive effect of signing women audit partner from Big-4 audit firms on client value relevance of accounting information to researchers, regulators, investors and all other interested parties in financial information. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | Audit partners’ gender, |
| Uncontrolled term | audit quality, |
| Uncontrolled term | accounting information |
| Uncontrolled term | value relevance |
| Uncontrolled term | Malaysia |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Chandren, Sitraselvi |
| 9 (RLIN) | 33034 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 29349 |
| Host Itemnumber | 72597 |
| Main entry heading | BANIK, ARINDAM |
| Place, publisher, and date of publication | NEW DELHI SAGE PUBLISHING PVT. LTD. |
| Other item identifier | 5559312 |
| Title | GLOBAL BUSINESS REVIEW |
| International Standard Serial Number | 0972-1509 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 28/01/2019 | /Vol 19, No 4/ 5559312JA9 | 5559312JA9 | 28/01/2019 | 28/01/2019 |