Data Artikel THE INFLUENCE OF AUDIT COMMITTEE INDEPENDENCE TO EARNINGS MANAGEMENT

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Voluntary Audit Committee Characteristics, Incentives, and ... Mar 1, 2014 ... likelihood of aggressive earnings management and (i) independence of the audit committee, ... earnings management but no such effect is. digitalcommons.kennesaw.edu
Audit Committee Financial Expertise and Earnings Management ... Regulatory pressure to increase audit committee financial expertise has resulted in lower status for audit committees relative to management. www.kellogg.northwestern.edu
The influence of audit committee characteristics on impression ... May 19, 2020 ... Recently, Al-Rassas and Kamardin (2016) found that independent AC had a significant and direct association with accruals earning management (AEM) ... www.tandfonline.com
Audit Committee's Characteristics and the Cost of Debt Jun 29, 2023 ... The effect of audit committee exper- tise, independence, and activity on aggressive earnings management. Auditing: A Journal of Practice ... sciendo.com
Audit committee features and earnings management Oct 12, 2023 ... The independent audit committee can better detect and prevent earnings management practices because they are not subject to the influence of the. www.cell.com
Management Influence on Auditor Selection and Subsequent ... High quality audit committees may shy away from hiring auditors who are affiliated with management in order to avoid potential threats to auditor independence. msbfile03.usc.edu
Influence of Audit Committee Characteristics on Voluntary Ethics ... It shows that an independent audit committee is more effective in controlling earnings management (Bedard,. Chtourou and Courteau, 2004). A previous study ( ... www.sciencedirect.com
Does Female Directorship on Independent Audit Committees ... The presence of female directors on an audit committee could be driven by some firm characteristics that also affect earnings management. The. Page 19. 17. scholar.uwindsor.ca
Audit committees' independence and earnings management in ... Originality/value – The author contributes to the still limited research on the impact of audit committee independence on earnings management since the ... www.emerald.com
Audit firm attributes and income smoothing: the moderating ... Sep 27, 2022 ... the effect of auditor independence, audit tenure, and earnings management. ... smoothing: the moderating influence of audit committee. www.econstor.eu