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Audit committees and earnings quality

Accounting and finance (Parkville), 2009-06, Vol.49 (2), p.267-290 [Peer Reviewed Journal]

The Authors. Journal compilation © 2009 AFAANZ ;Copyright Blackwell Publishing Ltd. Jun 2009 ;ISSN: 0810-5391 ;EISSN: 1467-629X ;DOI: 10.1111/j.1467-629X.2008.00290.x

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  • Title:
    Audit committees and earnings quality
  • Author: Baxter, Peter ; Cotter, Julie
  • Subjects: Audit committees ; Auditing ; Audits ; Committees and inquiries ; Company directors ; Corporate governance ; Correlation analysis ; Earnings management ; Earnings quality ; G30 ; G38 ; M41 ; Profits ; Quality ; Studies
  • Is Part Of: Accounting and finance (Parkville), 2009-06, Vol.49 (2), p.267-290
  • Description: This research investigates whether audit committees are associated with improved earnings quality for a sample of Australian listed companies prior to the introduction of mandatory audit committee requirements in 2003. Two measures of earnings quality are used based on models first developed by Jones (1991) and Dechow and Dichev (2002). Our results indicate that formation of an audit committee reduces intentional earnings management but not accrual estimation errors. We also find differences in the associations between audit committee accounting expertise and the two earnings quality measures. Other audit committee characteristics examined are not significantly related to either earnings quality measure.
  • Publisher: Melbourne, Australia: Blackwell Publishing Asia
  • Language: English
  • Identifier: ISSN: 0810-5391
    EISSN: 1467-629X
    DOI: 10.1111/j.1467-629X.2008.00290.x
  • Source: Alma/SFX Local Collection
    RePEc
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