Independent audit committee characteristics and real earnings management
Purpose–The purpose of this study is to investigate the effectiveness of independent audit
committees in constraining real earnings management. This study examines the …
committees in constraining real earnings management. This study examines the …
Real earnings management and future performance
Managers manipulate firm's earnings through real activities to show good performance in
the current period. This article determines whether there is any impact of these earnings …
the current period. This article determines whether there is any impact of these earnings …
Investment in outside governance monitoring and real earnings management: Evidence from an emerging market
Purpose The main aim of this study is to examine the effect of investment in outside
governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and …
governance monitoring (IOGM), through non-executive directors' remuneration (NEDR) and …
Supply chain representation on the board of directors and firm performance: A balance of relational rents and agency costs
Appointing individuals drawn from suppliers and customers to a firm's board of directors is
an increasingly popular practice that can enhance the interorganizational relationship and …
an increasingly popular practice that can enhance the interorganizational relationship and …
The desire of prestigious audit committee chairs: what are the benefits for financial reporting quality?
G Broye, P Johannes - Managerial Auditing Journal, 2023 - emerald.com
Purpose This study aims to examine how the prestige of audit committee (AC) chairpersons
influences earnings management. Design/methodology/approach The sample contains …
influences earnings management. Design/methodology/approach The sample contains …
Board of directors and earnings manipulation: evidence from regulatory change
The purpose of this paper is to examine the effect of the board of directors' related clauses
such as independence, female director, CEO Duality and the expertise of director included …
such as independence, female director, CEO Duality and the expertise of director included …
Corporate board, audit committee and earnings manipulation: does the corporate regulation matter? An emerging economy perspective
Purpose This paper aims to investigate the impact of the revised Code of Corporate
Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory …
Governance 2017 (CCG-2017) clauses pertaining to board independence, mandatory …
Audit committee strength and auditors' risk assessments: The moderating role of CEO narcissism
Y Zengin‐Karaibrahimoglu, J Emanuels… - … Journal of Auditing, 2021 - Wiley Online Library
This paper examines the impact of two elements of the client's control environment on
auditor's assessment of the risk of material misstatement: audit committee strength and CEO …
auditor's assessment of the risk of material misstatement: audit committee strength and CEO …
Real earnings management by benchmark-beating firms: Implications for future profitability
Prior studies document both an improvement and deterioration in the future operating
performance of firms engaging in real earnings management (REM) to meet earnings …
performance of firms engaging in real earnings management (REM) to meet earnings …
The role of the chief legal officer in corporate governance
The CLO shapes and enforces corporate governance, but is faced with a dual-role paradox
that requires her to act as both monitor of corporate governance and executive of the firm …
that requires her to act as both monitor of corporate governance and executive of the firm …