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Corporate governance mechanism constraining Earning Management in Malaysian listed companies

This paper proposes to investigate the postulations of renowned agency theory and Earning Management (EM) in relation to Corporate Governance (CG) mechanism and external audit that CG mechanism and external auditor constrains EM. The paper conceptualized three attributes (board size, audit committee...

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Main Authors: Khan, M.A., Ibrahim, M.Y.
Format: Conference or Workshop Item
Published: Institute of Electrical and Electronics Engineers Inc. 2015
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962258690&doi=10.1109%2fISTMET.2015.7359055&partnerID=40&md5=40bceba3afc929adc71c9e4ebdb3a93e
http://eprints.utp.edu.my/26170/
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spelling my.utp.eprints.261702021-08-30T08:53:38Z Corporate governance mechanism constraining Earning Management in Malaysian listed companies Khan, M.A. Ibrahim, M.Y. This paper proposes to investigate the postulations of renowned agency theory and Earning Management (EM) in relation to Corporate Governance (CG) mechanism and external audit that CG mechanism and external auditor constrains EM. The paper conceptualized three attributes (board size, audit committee financial expertise and industry specialized auditor) from CG mechanism and external auditor in relation to EM practices in Malaysian listed companies. This is a conceptual paper which proposes to investigate the correlation between the size of board and EM, financial expertise of audit committee and EM and industry specialized auditor and EM. The proposed study has value for Malaysian government, policy makers, corporate boards, stock exchange and shareholders by highlighting the distinct impact of EM practices and its relation with board size, audit committee financial expertise and industry specialized auditor. © 2015 IEEE. Institute of Electrical and Electronics Engineers Inc. 2015 Conference or Workshop Item NonPeerReviewed https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962258690&doi=10.1109%2fISTMET.2015.7359055&partnerID=40&md5=40bceba3afc929adc71c9e4ebdb3a93e Khan, M.A. and Ibrahim, M.Y. (2015) Corporate governance mechanism constraining Earning Management in Malaysian listed companies. In: UNSPECIFIED. http://eprints.utp.edu.my/26170/
institution Universiti Teknologi Petronas
building UTP Resource Centre
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Petronas
content_source UTP Institutional Repository
url_provider http://eprints.utp.edu.my/
description This paper proposes to investigate the postulations of renowned agency theory and Earning Management (EM) in relation to Corporate Governance (CG) mechanism and external audit that CG mechanism and external auditor constrains EM. The paper conceptualized three attributes (board size, audit committee financial expertise and industry specialized auditor) from CG mechanism and external auditor in relation to EM practices in Malaysian listed companies. This is a conceptual paper which proposes to investigate the correlation between the size of board and EM, financial expertise of audit committee and EM and industry specialized auditor and EM. The proposed study has value for Malaysian government, policy makers, corporate boards, stock exchange and shareholders by highlighting the distinct impact of EM practices and its relation with board size, audit committee financial expertise and industry specialized auditor. © 2015 IEEE.
format Conference or Workshop Item
author Khan, M.A.
Ibrahim, M.Y.
spellingShingle Khan, M.A.
Ibrahim, M.Y.
Corporate governance mechanism constraining Earning Management in Malaysian listed companies
author_facet Khan, M.A.
Ibrahim, M.Y.
author_sort Khan, M.A.
title Corporate governance mechanism constraining Earning Management in Malaysian listed companies
title_short Corporate governance mechanism constraining Earning Management in Malaysian listed companies
title_full Corporate governance mechanism constraining Earning Management in Malaysian listed companies
title_fullStr Corporate governance mechanism constraining Earning Management in Malaysian listed companies
title_full_unstemmed Corporate governance mechanism constraining Earning Management in Malaysian listed companies
title_sort corporate governance mechanism constraining earning management in malaysian listed companies
publisher Institute of Electrical and Electronics Engineers Inc.
publishDate 2015
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962258690&doi=10.1109%2fISTMET.2015.7359055&partnerID=40&md5=40bceba3afc929adc71c9e4ebdb3a93e
http://eprints.utp.edu.my/26170/
_version_ 1738656833749385216
score 13.211869

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