Audit Committee Competence and Earnings Management in Europe

Audit Committee Competence and Earnings Management in Europe

This study analyses the association between the competence of audit committee members and earnings management in a sample of 142 non-financial firms from France, Germany, Italy, Spain, and the United Kingdom over the 2006–2013 period. We measure members’ competence through their dedication and exper...

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Bibliographic Details
Main Authors: César Zarza Herranz, Nuria Reguera Alvarado, Felix J. López Iturriaga
Format: Article
Language:English
Published: Universidad de Murcia 2022-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
accounting expertise
audit committee
corporate governance
earnings management
financial expertise
Online Access:https://revistas.um.es/rcsar/article/view/385331

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