Earnings management and corporate governance: the role of the board and the audit committee

Keywords

Audit committee, Accounting, Business, Chief audit executive, Sophistication

References

• Statutory Insolvency Regulations and Earnings Management in the Prepaid Health-Care Industry.Judith M. Considine, Yaw M. Mensah — 1994
• Introduction to the Report and Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit CommitteesIra M. Millsteïn — 1999
• Corporate leadership : boards, directors, and strategyStanley C. Vance — 1983
• Do outside directors monitor managersJohn Byrd, Kent Hickman — 1992
• Larger board size and decreasing firm value in small firms 1 We wish to thank Asiakastieto Oy for fuTheodore Eisenberg, Stefan Sundgren, Martin T. Wells — 1998
• Ceremonies of Governance: Perspectives on the Role of the Audit CommitteeLaura F. Spira — 1999
• Managerial competition, information costs, and corporate governance: The use of accounting performance measures in proxy contests☆Linda DeAngelo — 1988
• Management Buyouts and Earnings ManagementYizhu Wu — 1997
• Detecting Earnings ManagementPatricia Dechow, Richard G. Sloan — 1994
• The Nature of Information in Commercial Bank Loan Loss Disclosures.James M. Wahlen — 1994
• Differential valuation implication of loan loss provisions across banks and fiscal quarters.Chi‐Chun Liu, Stephen G. Ryan, James M. Wahlen — 1997
• Earnings Management During Import Relief InvestigationsJennifer Jones — 1991
• Earnings Management and Antitrust Investigations: Political Costs Over Business CyclesStephen D. Makar, Pervaiz Alam — 1998
• Number of Directors and Financial Performance: A Meta-AnalysisD. R. Dalton, Catherine M. Daily, Jean L. Johnson — 1999
• Earnings management and the performance of seasoned equity offeringsSrinivasan Rangan — 1998
• Board Composition and Shareholder Wealth: The Case of Management BuyoutsChun I. Lee, Stuart Rosenstein, Nanda Rangan — 1992
• Political cost incentives for earnings management in the cable television industryKimberly G. Key — 1997
• Discretionary behavior with respect to allowances for loan losses and the behavior of security pricesWilliam H. Beaver, Ellen Engel — 1996
• The Takeover Market, Corporate Board Composition, and Ownership Structure: The Case of BankingJames A. Brickley, Christopher M. James — 1987
• Earnings management preceding management buyout offersSusan E. Perry, Thomas H. Williams — 1994

Cited by

• The Influence of the Newspaper Media on the Corporate Governance Practices of Irish Listed PLCSLouise Gorman, Theo Lynn, Mark Mulgrew — 2010
• Financial Reporting and Corporate Governance: Essays on the contracting role of accounting and the effects of monitoring mechanismsNiuosha Samani — 2015
• Earnings Management, Tunnelling Behaviour and Corporate Governance: The Case in ChinaXiaoqi Song — 2013
• The impact of corporate governance on financial controlXinsheng Cheng, Yingxin Ji, Lili Wang — 2008
• Discriminatory related party transactions and corporate governance reform: evidence from BangladeshMohammad Ali Tareq — 2013
• Good Corporate Governance controls earnings management during financial crisesRalph van Gelderen — 2013
• Board Characteristics Best Practices and Financial Performance. Evidence from the European Capital MarketVictor-Octavian Müller, Ionel-Alin Ienciu, Carmen Giorgiana Bonaci — 2014
• Análisis de los determinantes de la transparencia en Responsabilidad Social Corporativa desde la perspectiva del buen gobiernoUniversidad de León, Laura Cabeza García, Roberto Fernández Gago — 2013
• Qualité d’audit, comité d’Audit et crédibilité des états financiers après le scandale Enron : approche empirique dans le contexte Français.Jamel Azibi — 2014
• THE EFFECT OF OUTSIDE DIRECTORS ON BOARD OF DIRECTORS AND CLASSIFICATION OF AUDIT FIRMS TOWARD EARNINGS MANAGEMENTYoga Tantular Rachman — 2012
• The impact of post-IPO changes in corporate governance mechanisms on firm performance: evidence from young Australian firmsBiplob Chowdhury, Mardi Dungey, Thu Phuong Pham — 2014
• Tax aggressiveness, tax environment changes, and corporate governanceCarlos E. Jiménez-Angueira — 2008
• Changes in the influence of board characterisitcs on corporate results due to the recent global financial crisisIdoya Ferrero‐Ferrero, María Jesús Muñoz Torres, María Ángeles Fernández Izquierdo — 2011
• What Determines Audit Independence and Expertise in Russia? Firm-Level Evidence *Ichiro Iwasaki — 2014
• Characteristics and Performance of Audit Committee among Listed Government Linked Companies in MalaysiaRasidah Mohd‐Rashid, Ruzita Abdul Rahim, Norliza Che Yahya — 2013
• Essays in empirical corporate finance: CEO compensation, social interactions, and M&AFeng Jiang — 2012
• Corporate Taxation and Investment.Eric Ohrn — 2014
• Dominant Personalities in Board Committees, Company Characteristics, and Internet Environmental Disclosure by Malaysian Listed CompaniesAli Saleh Alarussi, Mohamad Hisyam Selamat — 2020
• Why does corporate governance matter? Evidence from seasoned bond offeringsFang Wang — 2010
• PENGARUH CORPORATE GOVERNANCE DAN KUALITASAUDITOR TERHADAP MANAJEMEN LABA(Studi pada Perusahaan Perbankan yang terdaftar di BEI periode 2009-2011)Sofyan Effendi, Daljono Daljono — 2013

Related papers

• Interaction between Audit Committee and Internal Audit: Evidence from TunisiaMaissa Al Taher, Adel Boubaker — 2013
• Audit Committee Interaction with the Internal Audit Function: Evidence from TunisiaAdel Boubaker, Maissa Al Taher — 2013
• A Study of the Determinants of Australian Audit Committee EffectivenessSherrena Buckby, Keitha Dunstan, Robert Savage — 1996
• Characteristics Of Diligent Audit CommitteesMike Braswell, Roger B. Daniels, Mark Landis — 2012
• Audit committee composition and the use of an industry specialist audit firmYi Meng Chen, Robyn Moroney, Keith A. Houghton — 2005
• Disclosures in Audit Committee Charters and ReportsJoseph V. Carcello, Dana R. Hermanson, Terry L. Neal — 2002
• Disclosures in Audit Committee Charters and ReportsJoseph V. Carcello, Dana R. Hermanson, Terry L. Neal — 2002
• THE IMPACT OF AUDIT COMMITTEE ON AUDIT FEES IN MALAYSIAN PUBLIC-LISTED COMPANIESWai Kee Ho — 2015
• Empirical Study Of The Effect Of The Audit Committee Characteristics On Fraudulent Financial ReportingJadongan Sijabat, Renata A Tamba — 2021