e-ISSN 2231-8542
ISSN 1511-3701

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Effects of Board Characteristics on Financial Restatement in Malaysia

Suhaily Hasnan, Hafizah Marzuki and Shuhaida Mohamed Shuhidan

Pertanika Journal of Tropical Agricultural Science, Volume 25, Issue S, January 2017

Keywords: Accounting misstatement, board composition, board diversity, board of directors' characteristics, corporate governance, financial restatement

Published on: 28 Jul 2017

This study examines the character of a board (i.e., its size, independence, director's tenure, gender diversity, competence, ethnicity, status, age and position of its founder) on the financial restatement of Malaysian Public Listed Companies (PLCs). The study found board size, multiple directorship, political connections and position of the founder has a significant relationship with financial restatement. The results support the findings of the Resource Dependence Theory and the Agency Theory.

ISSN 1511-3701

e-ISSN 2231-8542

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