The Association between Audit Committee Characteristics and Earnings Management
碩士 === 開南大學 === 會計學系 === 101 === This study empirical examines association between audit committee financial expertise, audit committee accounting expertise and earning management. We show that after controlling for firm size, leverage, manager ownership, audit firm size, the percentage of audit com...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/67987780157172715730 |
| Summary: | 碩士 === 開南大學 === 會計學系 === 101 === This study empirical examines association between audit committee financial expertise, audit committee accounting expertise and earning management. We show that after controlling for firm size, leverage, manager ownership, audit firm size, the percentage of audit committee members having expertise in accounting is negatively related to earning management, but that we find no association between independent audit committee members with financial expertise and earnings management. Our results suggest that mandating greater accounting expertise on audit committee could improve the quality of financial reporting. We also verify that our results are robust across different measures of earnings management.
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