Audit committee, board of director characteristics, and earnings management

The Informativeness of Reported Earnings and Characteristics of the Audit Committee

An information usefulness approach to decision making points out that only the information is regarded as useful that will bring valuable messages to investors and lead to stock price adjustments. This study examines the effectiveness of audit committees in improving earnings quality and informativeness, particularly among family-owned firms. Earnings informativeness was measured through the re...

The Effect of the Characteristics of Board of Directors on Real Earnings Management

The purpose of this study is to evaluate the effect of the characteristics of board of directors (Chief Executive Officer Duality, CEO tenure duration, size and independence of the board of directors) on earnings management. In this study, data from 62 companies listed in the Tehran Stock Exchange during the years of 2011 to 2015 were used. The statistical method used in this research is panel ...

Audit effort and earnings management

We test the effect of audit effort on earnings management using a unique database of hours worked by auditors on 9,738 audits in Greece between 1994 and 2002. When audit hours are lower, (1) abnormal accruals are more often positive than negative, (2) positive abnormal accruals are larger, and (3) companies are more likely to manage earnings upwards in order to meet or beat the zero earnings be...

Corporate Governance and Intellectual Capital Archive Board of Director Determinants of Voluntary Audit Committee Disclosures: Evidence from Singapore

This study empirically examines the association between certain of director of director characteristics and the extent of voluntary audit committee disclosure in annual reports. This study focuses on board of director characteristics because as the audit committee is a major standing committee of the board, it is likely directors will be directly interested and affected by disclosures related t...

Audit Committee, Underpricing of Ipos and Accuracy of Management Earnings Forecasts