Effects of Audit Quality and Audit Committee Characteristics on Earnings Management During the Global Financial Crisis – Evidence from Australiatics on Earnings Management During the Global Financial Crisis – Evidence from Australia

Effects of Audit Quality and Audit Committee Characteristics on Earnings Management During the Global Financial Crisis – Evidence from Australiatics on Earnings Management During the Global Financial Crisis – Evidence from Australia

Purpose: We examine the earnings management behaviour of Australian firms during the Global Financial Crisis (GFC) and the effectiveness of audit quality and audit committee characteristics in mitigating such behaviour. Design/methodology/approach: The sample consists of 503 firm-year -observatio...

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Bibliographic Details
Main Authors: Abu T. Mollik, Monir Mir, Ron McIver, Md. Khokan Bepari
Format: Article
Language:English
Published: University of Wollongong 2020-09-01
Series:Australasian Accounting, Business and Finance Journal
Subjects:
earnings management
global financial crisis
audit
audit quality
audit committee
australia
independent directors
Online Access:https://ro.uow.edu.au/aabfj/vol14/iss4/6/

Internet

https://ro.uow.edu.au/aabfj/vol14/iss4/6/

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