Association between audit committee characteristics and bank earnings management.

• Main Author: Boo, Elfred Hian Yong.
• Other Authors: Nanyang Business School
• Format: Research Report
• Published: 2008
• Subjects: DRNTU::Business::Auditing
• Online Access: http://hdl.handle.net/10356/7021
• Institution: Nanyang Technological University

Mixed results on the effect of corporate governance on earnings management could be attributed to the discrete measure of corporate governance characteristics. Prior studies have measured those characteristics at the board/team level discretely without considering whether an individual governance me...