Audit committee features and earnings management: Further evidence from singapore
International Journal of Business Governance and Ethics 1 (s 2-3):233-258 (2004)
| Abstract | In this paper, we investigate the link between audit committees and earnings management providing a more comprehensive simultaneous analysis of the influence of audit committee features using a sample of 485 firm-years from Singapore's publicly traded firms during the 2000 2001 calendar period. Empirical findings indicate firms with a higher proportion of independent audit committee members are more effective at constraining earnings management. Firms with audit committees that are more diligent and/or lack the presence of independent directors serving simultaneously on a substantial number of boards and committees are more effective at constraining earnings management. These findings are robust to alternative income-incentives facing corporate management. Overall, our findings have implications for stakeholders, regulators, and corporate governance. For example, our findings infer policymakers may need to focus on other audit committee characteristics to strengthen the committee's ability to constrain earnings management rather than continue the present fixation with independence. | |||||||||
| Keywords | No keywords specified (fix it) | |||||||||
| Categories | ||||||||||
| Options |
|
|||||||||
Download options| PhilPapers Archive |
Upload a copy of this paper Check publisher's policy on self-archival Papers currently archived: 5,701 |
| External links |
 |
| Through your library | Configure |
Similar books and articlesRafik Z. Elias (2002). Determinants of Earnings Management Ethics Among Accountants. Journal of Business Ethics 40 (1):33 - 45.
Anna M. Cianci & S. Kaplan (2008). The Effects of Management's Preannouncement Strategies on Investors' Judgments of the Trustworthiness of Management. Journal of Business Ethics 79 (4):423 - 444.
Marilyn Fischer & Kenneth Rosenzweig (1995). Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management. Journal of Business Ethics 14 (6):433 - 444.
Hsiang-Lin Chih, Chung-Hua Shen & Feng-Ching Kang (2008). Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence. Journal of Business Ethics 79 (1/2):179 - 198.
Elizabeth Dreike Almer, Audrey A. Gramling & Steven E. Kaplan (2008). Impact of Post-Restatement Actions Taken by a Firm on Non-Professional Investors' Credibility Perceptions. Journal of Business Ethics 80 (1).
Lori Holder-Webb, Jeffrey Cohen, Leda Nath & David Wood (2008). A Survey of Governance Disclosures Among U.S. Firms. Journal of Business Ethics 83 (3):543 - 563.
Gopal V. Krishnan & Linda M. Parsons (2008). Getting to the Bottom Line: An Exploration of Gender and Earnings Quality. Journal of Business Ethics 78 (1-2):65 - 76.
Sandra C. Vera-Muñoz (2005). Corporate Governance Reforms: Redefined Expectations of Audit Committee Responsibilities and Effectiveness. Journal of Business Ethics 62 (2):115 - 127.
Anna M. Rose & Jacob M. Rose (2008). Management Attempts to Avoid Accounting Disclosure Oversight: The Effects of Trust and Knowledge on Corporate Directors' Governance Ability. Journal of Business Ethics 83 (2):193 - 205.
J.-L. W. Mitchell Der Zahvann (2004). Association Between Board of Director Characteristics and the Amount of Voluntary Audit Committee Disclosures. International Journal of Business Governance and Ethics 1 (s 2-3):210-232.
Analytics
Monthly downloads |
Added to index2009-01-28Total downloads5 ( #160,428 of 549,124 )Recent downloads (6 months)1 ( #63,361 of 549,124 )How can I increase my downloads? |
My notes
Discussion
