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International Journal of Academic Research in Business and Social Sciences

Open Access Journal

ISSN: 2222-6990

The Mediating Effect of Audit Quality on the Relationships Between Earnings Manipulation and the Changes in Value Relevance Level

Alaa Akram Sulaiman, Norfadzilah Rashid

http://dx.doi.org/10.6007/IJARBSS/v13-i8/18276

Open access

This study aims to assess the impact of earnings manipulation on the changes in value relevance level, using audit quality as the mediating variable. For this reason, one hypothesis was established. These hypotheses were evaluated on 82 industrial product businesses listed on Bursa Malaysia after the implementation of MFRS, hence the study period began after 2012 due to the switch from international (IFRS) to Malaysian financial reporting standards (MFRS). The information was also acquired from financial reports published on the Bursa Malaysia website. The information was also acquired from financial reports published on the Bursa Malaysia website. The association between the market value of equity per share (MVEPS) and the book value of equity per share (BVEPS), earning per share (EPS), and dividend per share was initially investigated using multiple regression (DPS). This was done to establish the amount of value significance. The nature of the research variables and the relationships between the variables in the study sample were then investigated using descriptive statistics and a correlation matrix.

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In-Text Citation: (Sulaiman & Rashid, 2023)
To Cite this Article: Sulaiman, A. A., & Rashid, N. (2023). The Mediating Effect of Audit Quality on the Relationships Between Earnings Manipulation and the Changes in Value Relevance Level. International Journal of Academic Research in Business and Social Sciences, 13(8), 1652– 1666.