Influence of committees on earnings management

The objective of this article was to verify whether the presence Audit Committee and Board Auditors encourages a migration from accrual-based earnings management real activities. methodology used for study development empirical, quantitative descriptive research. data comprise Brazilian companies listed on B3 in period 2010 2017. models were estimated by ordinary least squares method - OLS with panel data, controlled year dummy ADR. There is no evidence indicate trade-off. When there are audit committees Auditors, decrease both types management.