A meta - Analysis of the association between earnings management and audit quality and audit committee effectiveness

Mark I. Hwang, Jerry W. Lin

Research output: Contribution to journalConference articlepeer-review

2 Scopus citations

Abstract

Earnings management is of great concern to corporate stakeholders. While numerous studies have investigated various determinants of earnings management relating to corporate governance and audit quality, empirical evidence on their effects is rather inconsistent. Employing meta-analysis techniques, this research integrates and evaluates results from 27 prior studies. All eleven variables examined show a significant effect on earnings management. Researchers are encouraged to build on our results to continue this important research stream.

Original languageEnglish
Pages (from-to)48-56
Number of pages9
JournalCorporate Ownership and Control
Volume6
Issue number1 SPEC. ISS.
DOIs
StatePublished - 2008
EventInternational Conference on Corporate Governance and Financial Integration - Taipei, Taiwan, Province of China
Duration: May 16 2008May 16 2008

Keywords

  • Audit Committee
  • Audit Quality
  • Auditor Choice
  • Corporate Governance
  • Earnings Management
  • Fraud
  • Independence
  • Meta-Analysis

Fingerprint

Dive into the research topics of 'A meta - Analysis of the association between earnings management and audit quality and audit committee effectiveness'. Together they form a unique fingerprint.

Cite this