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Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence

Journal of business finance & accounting, 2010-11, Vol.37 (9-10), p.1145-1176 [Peer Reviewed Journal]

2010 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Nov/Dec 2010 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2010.02218.x

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Title:
Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence
Author: Ghosh, Aloke ; Marra, Antonio ; Moon, Doocheol
Subjects: accounting accruals ; Accruals ; Audit committees ; Auditing ; Audits ; Board of directors ; Boards of directors ; corporate boards ; Corporate finance ; Correlation analysis ; Earnings ; Earnings management ; Financial accounting ; Financial management ; Public Company Accounting Reform & Investor Protection Act 2002-US ; Sarbanes-Oxley Act ; Studies
Is Part Of: Journal of business finance & accounting, 2010-11, Vol.37 (9-10), p.1145-1176
Description: : Primarily motivated by the claims that the recent regulatory initiatives empowering boards and audit committees restrain earnings management, we examine whether board characteristics (composition, size, and structure) and audit committee characteristics (composition, size, activity, expertise, ownership, and tenure) are associated with earnings management before and after Sarbanes‐Oxley Act (SOX). Using absolute performance‐adjusted discretionary accruals, special items, and deferred tax expense as alternative constructs for earnings management, we find that earnings management does not vary with board composition and structure, or with audit committee composition, expertise, and ownership. In contrast, board size and audit committee size, activity, and tenure are associated with earnings management. More important, the strength of this association is considerably weaker for the post‐SOX years compared to the pre‐SOX years. Finally, we find no evidence to suggest that the overall level of earnings management declined following SOX.
Publisher: Oxford, UK: Blackwell Publishing Ltd
Language: English
Identifier: ISSN: 0306-686X
EISSN: 1468-5957
DOI: 10.1111/j.1468-5957.2010.02218.x
Source: Alma/SFX Local Collection
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Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence

2010 Blackwell Publishing Ltd ;Copyright Blackwell Publishing Ltd. Nov/Dec 2010 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/j.1468-5957.2010.02218.x

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