Audit committee characteristics and earnings management: A review

@article{1708354,
      author = {Hansani Hemathilake Dadallage},
      title = {Audit committee characteristics and earnings management: A review},
      journal = {Iconic Research And Engineering Journals},
      year = {2025},
      volume = {8},
      number = {11},
      pages = {777-780},
      issn = {2456-8880},
      url = {https://www.irejournals.com/formatedpaper/1708354.pdf},
      abstract = {Recent studies have explored how various aspects of corporate governance influence earnings management practices. The growing number of corporate failures around the globe in recent years has heightened interest in the role of governance in maintaining financial integrity. As a result, reviewing the existing literature on the relationship between audit committee characteristics and earnings management has become increasingly important.},
      keywords = {Corporate Governance, Earnings Management, Audit Committee, Discretionary Accruals},
      month = {May},
  }