skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

ROLE OF AUDIT COMMITTEE FINANCIAL EXPERTISE AND THEIR STATUS IN REDUCING CORPORATE REAL EARNINGS MANAGEMENT

Academy of Accounting and Financial Studies journal, 2019-01, Vol.23, p.1-14 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2019 ;ISSN: 1096-3685 ;EISSN: 1528-2635

Full text available

Citations Cited by
  • Title:
    ROLE OF AUDIT COMMITTEE FINANCIAL EXPERTISE AND THEIR STATUS IN REDUCING CORPORATE REAL EARNINGS MANAGEMENT
  • Author: Sagitaria, Aninta ; Mita, Aria Farah
  • Subjects: Accounting ; Audit committees ; Boards of directors ; Corporate governance ; Earnings management ; Employment ; Financial institutions ; Financial reporting ; Financial services ; Financial statements ; Stock exchanges
  • Is Part Of: Academy of Accounting and Financial Studies journal, 2019-01, Vol.23, p.1-14
  • Description: The study aims to examine the role of audit committee financial expertise (measured by audit committee educational background in accounting and finance and CPA certification) and their status (relative to board of directors) in reducing real earnings management. Audit committee status is compared to board of director status and status for both groups measured by the current or previous employment in Indonesia Stock Exchange (IDX) listed companies in Indonesia; current or previous employment in the Indonesia public companies with similar industries; current or previous employment in the Indonesia public financial sector companies or financial institutions; current or previous employment in Indonesia government institutions; and a degree from prestigious educational institutions. Samples of this research consist of Indonesia Stock Exchange (IDX) listed non-financial companies with a period of observation of 2013-2016. The total observations are 1080 firm-years. The result of this study shows that audit committee financial expertise has no impact in reducing corporate real earnings management. Meanwhile, audit committee status can reduce corporate real earnings management. This study also finds that audit committee status has not been able to strengthen audit committee financial expertise to reduce corporate real earnings management.
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1096-3685
    EISSN: 1528-2635
  • Source: AUTh Library subscriptions: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait