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

Mark I. Hwang; Jerry W. Lin

doi:10.22495/cocv6i1c1p4

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

Mark I. Hwang, Jerry W. Lin

Business Information Systems

Research output: Contribution to journal › Conference article › peer-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 language	English
Pages (from-to)	48-56
Number of pages	9
Journal	Corporate Ownership and Control
Volume	6
Issue number	1 SPEC. ISS.
DOIs	https://doi.org/10.22495/cocv6i1c1p4
State	Published - 2008
Event	International Conference on Corporate Governance and Financial Integration - Taipei, Taiwan, Province of China Duration: May 16 2008 → May 16 2008

Keywords

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

Access to Document

10.22495/cocv6i1c1p4

Cite this

@article{9ce767e0914240beac178262918f240b,

title = "A meta - Analysis of the association between earnings management and audit quality and audit committee effectiveness",

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.",

keywords = "Audit Committee, Audit Quality, Auditor Choice, Corporate Governance, Earnings Management, Fraud, Independence, Meta-Analysis",

author = "Hwang, {Mark I.} and Lin, {Jerry W.}",

year = "2008",

doi = "10.22495/cocv6i1c1p4",

language = "English",

volume = "6",

pages = "48--56",

journal = "Corporate Ownership and Control",

issn = "1727-9232",

number = "1 SPEC. ISS.",

note = "null ; Conference date: 16-05-2008 Through 16-05-2008",

}

TY - JOUR

T1 - A meta - Analysis of the association between earnings management and audit quality and audit committee effectiveness

AU - Hwang, Mark I.

AU - Lin, Jerry W.

PY - 2008

Y1 - 2008

N2 - 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.

AB - 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.

KW - Audit Committee

KW - Audit Quality

KW - Auditor Choice

KW - Corporate Governance

KW - Earnings Management

KW - Fraud

KW - Independence

KW - Meta-Analysis

UR - http://www.scopus.com/inward/record.url?scp=84897068905&partnerID=8YFLogxK

U2 - 10.22495/cocv6i1c1p4

DO - 10.22495/cocv6i1c1p4

M3 - Conference article

AN - SCOPUS:84897068905

VL - 6

SP - 48

EP - 56

JO - Corporate Ownership and Control

JF - Corporate Ownership and Control

SN - 1727-9232

IS - 1 SPEC. ISS.

Y2 - 16 May 2008 through 16 May 2008

ER -

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

Abstract

Keywords

Access to Document

Other files and links

Fingerprint

Cite this