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The association between voluntary disclosure in audit committee reports and banks’ earnings management

Managerial auditing journal, 2020-07, Vol.35 (6), p.795-817 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-05-2019-2279

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  • Title:
    The association between voluntary disclosure in audit committee reports and banks’ earnings management
  • Author: Sahyoun, Najib ; Magnan, Michel
  • Subjects: Audit committees ; Audited financial statements ; Banking ; Boards of directors ; Collaboration ; Corporate governance ; Disclosure ; Earnings management ; Financial reporting ; Institutional investments ; Quality ; Reporting requirements ; Studies
  • Is Part Of: Managerial auditing journal, 2020-07, Vol.35 (6), p.795-817
  • Description: Purpose This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure reflects an attempt by audit committees to engage in impression management. Design/methodology/approach The study considers top US bank holding companies from 2006 to 2015. The authors develop a scoring grid to measure VD in audit committee reports. The scoring grid is based on recommendations from 10 industry and governance organizations’ reports that analyzed audit committee disclosures. Multivariate regression analyzes are used in this paper. Findings Descriptive statistics reveal that the level of VD in audit committee reports did not increase significantly from 2006 to 2015. Multivariate analyzes indicate that whenever banks’ level of earnings management is high, audit committees increase the extent of their VDs in their reports. The authors infer from this finding that audit committees are using VDs as a vehicle for impression management. Originality/value This paper sheds light onto the motives behind audit committees’ VDs. The evidence, which is consistent with impression management by audit committees in their report, also provides further background to the Securities and Exchange Commission’s recent initiative to enhance VDs in the audit committee report.
  • Publisher: Bradford: Emerald Publishing Limited
  • Language: English
  • Identifier: ISSN: 0268-6902
    EISSN: 1758-7735
    DOI: 10.1108/MAJ-05-2019-2279
  • Source: ProQuest Central
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