The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong

The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong

This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management. 1054 firm-year observations are used in the study. The sample firms are col...

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Bibliographic Details
Main Authors: Kwok Yip Cheung, Chi Veng Chung
Format: Article
Language:English
Published: Taylor & Francis Group 2022-12-01
Series:Cogent Business & Management
Subjects:
agency theory
audit committees
oversight effectiveness
discretionary accruals
Hong Kong
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2022.2126124

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https://www.tandfonline.com/doi/10.1080/23311975.2022.2126124

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