Audit committee characteristics and earnings management: A review

References

[1] Abbott, L.J., Parker, S., Peters, G.F. and Raghunandan, K. (2003), “The association between audit committee characteristics and audit fees”, Auditing: A Journal of Practice & Theory, 22, 17-32.

[2] Almarayeh, T., Abdullatif, M. and Aibar-Guzman, B. (2022), ‘The role of audit committees in mitigating earnings management: evidence from Jordan’, Journal of Accounting in Emerging Economies, 12(5), 882-907.

[3] Baccouche, S., Hadriche, M. and Omri, A. (2013), “The impact of audit committee multiple-directorships on earnings management: evidence from France”, Journal of Applied Business Research (Jabr), 29 (5), 1333-1342.

[4] Bedard, J., Chtourou, S.M. and Courteau, L. (2004) ‘The effect of audit committee expertise, independence, and activity on aggressive earnings management’, Auditing: A Journal of Practice & Theory, 23 (2), 13-35.

[5] Choi, J., K. Jeon, and J. Park, (2004). ‘The role of audit committees in decreasing earnings management: Korean evidence’, International Journal of Accounting, Auditing and Performance Evaluation, 1, 37–60.

[6] Egor, D.N., Smirnov, M.V., Sviridov, A.A. and Bandalyuk, O.V. (2022). ‘Audit committee composition and earnings management in a specific institutional environment: the case of Russia’, Corporate governance, 22(7), 1491-1522.

[7] Fama, E.F. and Jensen, M.C. (1983), “Separation of ownership and control”, The Journal of Law and Economics, 26 (2), 301-325.

[8] Garc1a, L.S., Barbadillo, E.R. and Perez, M.O. (2012). Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies , J Manag Gov, (16), 305-331.

[9] Ghosh, A., Marra, A. And Moon, D. (2010), ‘Corporate Boards, Audit Committees, and Earnings Management: Pre- and Post-SOX Evidence’, Journal of Business Finance & Accounting, 37(9), 1145-1176.

[10] Hassan, S.U. and Ahmed, A. (2012), ‘Corporate governance, earnings management and financial performance: a case of Nigerian manufacturing firms’, American International Journal of Contemporary Research, 02 (07), 214-226.

[11] Kjarland, F., Haugdal, A.T., Søndergaard, A. and Vagslid, A. (2020), ‘Corporate Governance and Earnings Management in a Nordic Perspective: Evidence from the Oslo Stock Exchange’, Journal of risk and financial management, 13.

[12] Klein, A., (2002) ‘Audit committee, board of director characteristics and earnings management’, Journal of Accounting and Economics, 33, 129–150.

[13] Man, C.K. and Wong, B. (2013), ‘Corporate governance and earnings management: a survey of literature’, The Journal of Applied Business Research, 29 (2), 391-418.

[14] Rajeevan, S. and Ajward, R. (2020), ‘Board characteristics and earnings management in Sri Lanka’, Journal of Asian Business and Economic Studies, 27(1), 2-18.

[15] Saleh, N.M., Iskandar, T.M. and Rahmat, M.M. (2007). ‘Audit committee characteristics and earnings management: evidence from Malaysia’, Asian Review of Accounting, 15(2), 147-163.

[16] Sitanggang, T., Aryati, T., Pamungkas, B. and Agoes, S. (2022). ‘The role of the audit committee to increase the influence of audit quality and internal control on earnings management’, Technium Social Sciences Journal, 29, 399-418.

[17] Weber, L.H.H. (2020), “Is audit committee expertise related to earnings quality? Evidence from Germany”, Journal of Managerial Issues, 32(3), 294-317.

[18] Xie, B., Davidson, W. N., and Dadalt, P. J. (2003). ‘Earnings management and corporate governance: the role of the board and the audit committee’, Journal of Corporate Finance, 9, 295-316.

[19] #9;ABC`awxyz‚„á ; < = B ñâââñâÕÊÀʲ ”…s_MMMs<_ hPÕ5�6�CJOJPJQJaJ"hPÕhbü5�6�CJOJQJaJ&hPÕh^~ 5�6�CJOJPJQJaJ"hPÕh^~ 5�6�CJOJQJaJh^~ hPÕCJOJQJaJh˜gCJOJQJaJ"hPÕh^~ 6�CJOJQJ]�aJhPÕhPÕ6�OJQJ]�hPÕOJPJQJh^~ h^~ OJQJhPÕh^~ CJOJQJhPÕhPÕCJ(OJQJaJ$hPÕh&gCJ(OJQJaJ$BCaxyz< = Ÿ ¬ Í/hiõèÓ¾°°¦¦¦—‰‰‰‰ [Some characters in this reference could not be displayed correctly — please refer to the published PDF for the full reference.]

[20] $„ñÿ¤:]„ñÿa$gdPÕ$ &F„Lþ`„Lþa$gd±Ub $¤a$gdPÕ [Some characters in this reference could not be displayed correctly — please refer to the published PDF for the full reference.]

@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},
  }