Reputation of external directors, auditors and earnings management

Copyright © 2020 Inderscience Enterprises Ltd. External directors and auditors are crucial elements in determining corporate governance. The efficiency of monitoring and controlling mechanisms depends upon the effectiveness of external directors and auditors. However, the efficiency of each external...

Full description

Saved in:
Bibliographic Details
Main Authors: Aphichet Chaiwut, Ravi Lonkani, Chaiwuth Tangsomchai, Suchanphin Suwanaphan
Format: Journal
Published: 2020
Subjects:
Online Access:https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85087615996&origin=inward
http://cmuir.cmu.ac.th/jspui/handle/6653943832/70290
Tags: Add Tag
No Tags, Be the first to tag this record!
Institution: Chiang Mai University
id th-cmuir.6653943832-70290
record_format dspace
spelling th-cmuir.6653943832-702902020-10-14T08:27:11Z Reputation of external directors, auditors and earnings management Aphichet Chaiwut Ravi Lonkani Chaiwuth Tangsomchai Suchanphin Suwanaphan Business, Management and Accounting Copyright © 2020 Inderscience Enterprises Ltd. External directors and auditors are crucial elements in determining corporate governance. The efficiency of monitoring and controlling mechanisms depends upon the effectiveness of external directors and auditors. However, the efficiency of each external director and auditor is varies. In this research, the key question is whether the reputation of external directors and auditors reflects upon the potentiality and the perceptions of monitoring and controlling in a consistent manner or not. If the reputation of external directors and auditors reflects the potentiality of monitoring, this may mitigate earnings management. Nonetheless, if reputation represents the busyness of external directors and, auditors, the results occurring would be inconsistent with the aforementioned hypothesis. In this respect, reputation was measured by the number of companies in which each external director and auditor had been appointed. According to the results, it was disclosed that the more the reputation of an external director or auditor leads to increasing of burden on external directors and auditors. As a result, this affects efficiency in controlling and monitoring the operating processes of the management. 2020-10-14T08:27:11Z 2020-10-14T08:27:11Z 2020-01-01 Journal 17533635 17533627 2-s2.0-85087615996 10.1504/IJBG.2020.107834 https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85087615996&origin=inward http://cmuir.cmu.ac.th/jspui/handle/6653943832/70290
institution Chiang Mai University
building Chiang Mai University Library
continent Asia
country Thailand
Thailand
content_provider Chiang Mai University Library
collection CMU Intellectual Repository
topic Business, Management and Accounting
spellingShingle Business, Management and Accounting
Aphichet Chaiwut
Ravi Lonkani
Chaiwuth Tangsomchai
Suchanphin Suwanaphan
Reputation of external directors, auditors and earnings management
description Copyright © 2020 Inderscience Enterprises Ltd. External directors and auditors are crucial elements in determining corporate governance. The efficiency of monitoring and controlling mechanisms depends upon the effectiveness of external directors and auditors. However, the efficiency of each external director and auditor is varies. In this research, the key question is whether the reputation of external directors and auditors reflects upon the potentiality and the perceptions of monitoring and controlling in a consistent manner or not. If the reputation of external directors and auditors reflects the potentiality of monitoring, this may mitigate earnings management. Nonetheless, if reputation represents the busyness of external directors and, auditors, the results occurring would be inconsistent with the aforementioned hypothesis. In this respect, reputation was measured by the number of companies in which each external director and auditor had been appointed. According to the results, it was disclosed that the more the reputation of an external director or auditor leads to increasing of burden on external directors and auditors. As a result, this affects efficiency in controlling and monitoring the operating processes of the management.
format Journal
author Aphichet Chaiwut
Ravi Lonkani
Chaiwuth Tangsomchai
Suchanphin Suwanaphan
author_facet Aphichet Chaiwut
Ravi Lonkani
Chaiwuth Tangsomchai
Suchanphin Suwanaphan
author_sort Aphichet Chaiwut
title Reputation of external directors, auditors and earnings management
title_short Reputation of external directors, auditors and earnings management
title_full Reputation of external directors, auditors and earnings management
title_fullStr Reputation of external directors, auditors and earnings management
title_full_unstemmed Reputation of external directors, auditors and earnings management
title_sort reputation of external directors, auditors and earnings management
publishDate 2020
url https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85087615996&origin=inward
http://cmuir.cmu.ac.th/jspui/handle/6653943832/70290
_version_ 1681752875916591104