skip to main content

THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT

*Supriyaningsih Supriyaningsih  -  Universitas Diponegoro, Indonesia
Fuad Fuad  -  Universitas Diponegoro, Indonesia

Citation Format:
Abstract

 Current study tests the impact of audit committees to the real earnings management.Using the manufacturing public listed companies from Indoensia Stock Exchange from 2012 until 2014, we found that that financial and accounting expertise of audit committee members and audit committee size have positive effect on real earnings management. Furthermore, we also found that the dual positions of the audit committee chairman have a negative effect on earnings management. The Tenure of audit committee chairman however, has no impact on real earnings management.

Fulltext View|Download
Keywords: real earnings management, characteristics of audit committee, good corporate governance, agency theory.

Article Metrics:

Last update:

  1. Corporate Governance Mechanisms and Earnings Management Activities: Evidence from the UAE Banking Sector

    Husam Ghizawi Shahroor, Abdussalaam Iyanda Ismail. FIIB Business Review, 2022. doi: 10.1177/23197145221099099
  2. The impacts of audit committee expertise on real earnings management: Evidence from Hong Kong

    Kwok Yip Cheung, Chi Veng Chung. Cogent Business & Management, 9 (1), 2022. doi: 10.1080/23311975.2022.2126124

Last update: 2024-11-24 06:12:04

No citation recorded.