Audit committee characteristics and earnings management: A review
  • Author(s): Hansani Hemathilake Dadallage
  • Paper ID: 1708354
  • Page: 777-780
  • Published Date: 14-05-2025
  • Published In: Iconic Research And Engineering Journals
  • Publisher: IRE Journals
  • e-ISSN: 2456-8880
  • Volume/Issue: Volume 8 Issue 11 May-2025
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

Citations

IRE Journals:
Hansani Hemathilake Dadallage "Audit committee characteristics and earnings management: A review" Iconic Research And Engineering Journals Volume 8 Issue 11 2025 Page 777-780

IEEE:
Hansani Hemathilake Dadallage "Audit committee characteristics and earnings management: A review" Iconic Research And Engineering Journals, 8(11)