Audit Committee Features and Earnings Management: Further Evidence from Singapore

• Main Authors: Van der Zahn, Jean-Luc Wolfgang Mitchell, Tower, Greg
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2004
• Subjects: earnings management; audit committees; income-reporting incentives; Singapore; corporate governance.; Accounting; Business Law, Public Responsibility, and Ethics; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/120; http://dx.doi.org/10.1504/ijbge.2004.005257
• Institution: Singapore Management University

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....