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...
Main Authors: | Kwok Yip Cheung, Chi Veng Chung |
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Format: | Article |
Language: | English |
Published: |
Taylor & Francis Group
2022-12-01
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Series: | Cogent Business & Management |
Subjects: | |
Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2022.2126124 |
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