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Audit Committees, Boards, and the Quality of Reported Earnings

Contemporary accounting research, 2005-12, Vol.22 (4), p.1093-1122 [Peer Reviewed Journal]

2005 Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Winter 2005 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1506/1QYN-2RFQ-FKYX-XP84

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  • Title:
    Audit Committees, Boards, and the Quality of Reported Earnings
  • Author: Vafeas, Nikos
  • Subjects: Accounting ; Audit committee ; Audit committees ; Auditing ; Audits ; Board of directors ; Boards of directors ; Earnings ; Earnings quality ; Financial reporting ; Professional relationships ; Regression analysis ; Studies ; U.S.A
  • Is Part Of: Contemporary accounting research, 2005-12, Vol.22 (4), p.1093-1122
  • Description: I use data on 252 U.S. firms between 1994 and 2000 to study the relationship between audit committees and boards of directors with financial reporting quality. I initially document several changes in committee and board profile during the sample period. Results from logistic regressions suggest that measures of audit committee and board structure are related to earnings quality in a manner that is generally consistent with the predictions of agency theory. This study contributes to extant knowledge by employing different earnings quality measures from prior studies, and by expanding the range of audit committee attributes deemed important in determining audit committee performance.
  • Publisher: Oxford, UK: Blackwell Publishing Ltd
  • Language: English
  • Identifier: ISSN: 0823-9150
    EISSN: 1911-3846
    DOI: 10.1506/1QYN-2RFQ-FKYX-XP84
  • Source: Alma/SFX Local Collection
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