Business, Management and Accounting
4 years ago

Audit committee independence crucial in preventing earnings manipulation by firms.

SSRN Electronic Journal
Audit Committee, Board of Director Characteristics, and Earnings Management
April Klein

Paper Summary

Related papers

Business, Management and Accounting
8 years ago

Independent Boards Reduce Audit Costs, Boosting Transparency for Investors

Risk Management
Earnings Management
Corporate Governance
3 views
Business, Management and Accounting
2 years ago

Audit Committee Characteristics Impact Earnings Management in Egyptian Stock Market.

Earnings Management
Corporate Governance
Corporate Governance
Business, Management and Accounting
8 years ago

Audit Committees Empowered to Strengthen Corporate Governance and Protect Investors

Earnings Management
Risk Management
2 views

The study looked at how the characteristics of audit committees and boards of directors are linked to companies manipulating their earnings. They found that when audit committees have less than a majority of independent directors, there is a negative relationship with earnings manipulation. Surprisingly, having 100% audit committee independence did not show a significant association with reducing earnings manipulation.