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Accounting expertise in the audit committee and earnings management

Business and Economic Horizons, 2018-01, Vol.14 (3), p.451-476

COPYRIGHT 2018 Prague Development Center ;2018. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1804-5006 ;ISSN: 1804-1205 ;EISSN: 1804-5006 ;DOI: 10.15208/beh.2018.33

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  • Title:
    Accounting expertise in the audit committee and earnings management
  • Author: Al-Absy, Mujeeb Saif Mohsen ; Ismal, Ku Nor Izah Ku ; Chandren, Sitarselvi
  • Subjects: Accounting ; Chairpersons ; Earnings management ; Economy ; Financial statements
  • Is Part Of: Business and Economic Horizons, 2018-01, Vol.14 (3), p.451-476
  • Description: This study attempts to investigate the influence of accounting expertise in the AC on the level of accrual earnings management (AEM) in Malaysian firms by using two proxies, the Modified Jones Models by Dechow et al. (1995) and Kasznik (1999). A sample of 143 firms with slight positive earnings were selected from the Bursa Malaysia Main Market for 2013, 2014 and 2015. Using panel data regression, this study shows that accounting expertise in the AC does not mitigate AEM. The accounting expertise of the AC directors and chairman and the AC’s balanced accounting expertise have a positive relationship with attitude for AEM. In line with prior studies, this paper concludes that AC directors are either not truly independent or do not have time or energy to mitigate earnings management practices. Thus, more policies are needed to strengthen the independence of the AC and ensure the members carry out their duties more responsibly.
  • Publisher: Prague: Prague Development Center
  • Language: English
  • Identifier: ISSN: 1804-5006
    ISSN: 1804-1205
    EISSN: 1804-5006
    DOI: 10.15208/beh.2018.33
  • Source: AgEcon
    CEEOL: Open Access
    ROAD: Directory of Open Access Scholarly Resources
    ProQuest Central
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