About this document

Audit Committee Impact on Earnings Management by SyarifahNurRadyah is a document available to read on EtoBox.

This study investigates the relationship between characteristics of audit committees and the level of earnings management in firms. Specifically, it examines whether the expertise, independence, and activities of audit committees are associated with the extent of income-increasing and income-decreasing abnormal accruals in a sample of 300 U.S. firms from 1996. The study finds that aggressive earnings management is negatively associated with the financial and governance expertise of audit committee members,

Author

SyarifahNurRadyah

Language

EN