AC financial expertise

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Efficiency of audit committee affecting on earnings management at listed companies in Viet Nam

This study examines the effectiveness of some audit committee (AC) characteristics to monitor management behavior with the respect to their incentives to earnings management. Vietnamese listed companies for year 2015 to 2018 have been investigated to analyze the relationship between AC characteristics and earnings management (EM). The AC characteristics examined are AC independence, AC size, AC meeting and AC financial expertise.

12p nhanchienthien 25-07-2023 8 4 Download

Audit committee chair’s legal expertise and real activities manipulation: Empirical evidence from Malaysian energy and utilities sectors

The study uses a sample of all energy and utilities companies listed on Bursa Malaysia between 2013 and 2018. Ordinary least squares (OLS) regression is applied to analyse the study data. The study finds that AC chairs with legal expertise are positively and significantly associated with REM, suggesting that they have not yet ceased REM practices. The findings add to the corporate governance and earnings management literature, and inform regulators and other readers of financial reports about the monitoring role of the AC chair.

9p nguaconbaynhay10 22-02-2021 9 1 Download