Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics
Our study documents a comprehensive simultaneous analysis of the association between five-audit committee composition and operational characteristics features and earnings management based on a sample of 485 organisational-years of Singapore publicly traded organisations. Findings provide only parti...
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sg-smu-ink.soa_research-11162010-09-22T09:12:05Z Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics Van der Zahn, Jean-Luc Wolfgang Mitchell Our study documents a comprehensive simultaneous analysis of the association between five-audit committee composition and operational characteristics features and earnings management based on a sample of 485 organisational-years of Singapore publicly traded organisations. Findings provide only partition support for the view organisations with a higher proportion of independent audit committee members are more effective at constraining earnings management. Organisations 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. Audit committee expertise and the presence of a senior executive director on the committee do not appear to influence the committee's ability to constrain earnings management. Our findings are robust to alternative income-incentives facing corporate management and entices associated with different levels of ownership concentration. Overall, our findings are rich with policy and practical implications. 2004-01-01T08:00:00Z text https://ink.library.smu.edu.sg/soa_research/117 info:doi/10.1504/ijaape.2004.006354 http://dx.doi.org/10.1504/ijaape.2004.006354 Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University earnings management audit committees ownership concentration income-earnings incentives Singapore corporate governance audit committee composition audit committee membership Accounting Business Law, Public Responsibility, and Ethics Corporate Finance |
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earnings management audit committees ownership concentration income-earnings incentives Singapore corporate governance audit committee composition audit committee membership Accounting Business Law, Public Responsibility, and Ethics Corporate Finance Van der Zahn, Jean-Luc Wolfgang Mitchell Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics |
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Our study documents a comprehensive simultaneous analysis of the association between five-audit committee composition and operational characteristics features and earnings management based on a sample of 485 organisational-years of Singapore publicly traded organisations. Findings provide only partition support for the view organisations with a higher proportion of independent audit committee members are more effective at constraining earnings management. Organisations 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. Audit committee expertise and the presence of a senior executive director on the committee do not appear to influence the committee's ability to constrain earnings management. Our findings are robust to alternative income-incentives facing corporate management and entices associated with different levels of ownership concentration. Overall, our findings are rich with policy and practical implications. |
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text |
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Van der Zahn, Jean-Luc Wolfgang Mitchell |
author_facet |
Van der Zahn, Jean-Luc Wolfgang Mitchell |
author_sort |
Van der Zahn, Jean-Luc Wolfgang Mitchell |
title |
Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics |
title_short |
Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics |
title_full |
Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics |
title_fullStr |
Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics |
title_full_unstemmed |
Corporate Governance: Earnings Management Linkages: Impact of Audit Committee Composition and Operational Characteristics |
title_sort |
corporate governance: earnings management linkages: impact of audit committee composition and operational characteristics |
publisher |
Institutional Knowledge at Singapore Management University |
publishDate |
2004 |
url |
https://ink.library.smu.edu.sg/soa_research/117 http://dx.doi.org/10.1504/ijaape.2004.006354 |
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1770568662739058688 |