publication . Article . Other literature type . 2014

The Effect of Independence Audit Committee on Earnings Management: The Case in French

AMAR, Anis Ben;
Open Access
  • Published: 21 Jan 2014 Journal: International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 4, issue 1 January, pages 96-102
Abstract
Corporate failures and accounting scandals (e.g. Enron, Worldcom cases etc.) have provided a strong incentive to regulators to consider the major role that audit committees can play. This current study extends the Piot and Janin (2007) study and examines the relationship between independence audit committee and the proceeded measures of earnings management. Using a sample consisting of 279 firm- year observations concerning the years ranging from 2002 to 2005, the results of this study shows that the audit committee independence is linked to earnings management. Yet, contrary to the intentions of new directives promulgated by several ruling bodies, it seems clea...
Subjects
free text keywords: Earnings management, Audit committees, Independence, Earnings management, Chief audit executive, Accounting scandals, Internal audit, Audit evidence, Auditor independence, Business, Joint audit, Actuarial science, Audit committee, Accounting, business.industry
Related Organizations

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2. Becker C., Defond M., Jiambalvo J., Subramanyam K.R. 1998, “The effect of audit quality on earnings management”, Contemporary accounting research, 15, 1, 1-24.

3. Bradbury M.E., Mak Y.T., Tan S.M., 2006, “Board characteristics, audit committee characteristics and abnormal accruals”, Pacific Accounting Review, 18, 2, 47-68.

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publication . Article . Other literature type . 2014

The Effect of Independence Audit Committee on Earnings Management: The Case in French

AMAR, Anis Ben;