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首页> 外文期刊>International Journal of Finance and Accounting >The Mediating Effects of Financial Reporting Quality on Audit Committee Quality and Capital Structure in Omani Firms
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The Mediating Effects of Financial Reporting Quality on Audit Committee Quality and Capital Structure in Omani Firms

机译：财务报告质量对阿曼公司审计委员会质量和资本结构的中介作用

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摘要

This study examines the effects of board of directors’ quality and audit committee quality on capital structure and the mediating role of financial reporting quality on the relationship between audit committee quality and capital structure using a sample of Omani listed firms during the period 2009-2011. The study used multiple regression analysis under the fixed effects model approach. First, the results show that financial reporting quality has a significant mediating role on the relationship between audit committee quality and a firm’s leverage market value on the one hand, and an insignificant mediating role on the relationship between audit committee quality and a firm’s leverage book value, on the other. Second, the results reveal that leverage market value is significantly influenced by the audit committee quality. Third, the board of directors’ quality is significantly and negatively correlated with a firm’s leverage market value, suggesting that the firms in Oman are usually large family-owned business groups with concentrated ownership. Thus, the board of directors may serve the purpose of family controlling shareholders. Further, directors on the board were influenced by the Arab traditional values and norms (e.g. personal relations and preference for individuals from influential tribes) which might affect their orientation and behavior. Fourth, the results also reveal that audit committee quality and board directors’ quality are not significantly correlated with leverage book value.
机译：这项研究使用2009年至2011年间阿曼上市公司的样本，考察了董事会质量和审计委员会质量对资本结构的影响以及财务报告质量对审计委员会质量与资本结构之间关系的中介作用。该研究在固定效应模型方法下使用了多元回归分析。首先，结果表明，财务报告质量一方面在审计委员会质量与公司杠杆市值之间的关系上起着重要的中介作用，而在审计委员会质量与公司杠杆账面价值之间的关系上起着微不足道的作用。 ， 在另一。其次，结果表明，杠杆市场价值受审计委员会质量的影响很大。第三，董事会的素质与公司的杠杆市值有显着负相关，这表明阿曼的公司通常是拥有集中所有权的大型家族企业集团。因此，董事会可以为家族控股股东服务。此外，董事会董事受到阿拉伯传统价值观和规范的影响（例如，个人关系和有影响力的部落对个人的偏好），这可能会影响他们的取向和行为。第四，结果还表明，审计委员会的素质和董事会成员的素质与杠杆账面价值没有显着相关。

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