Audit committee attendance and earnings management in Nigeria
Purpose- The aim of this study is to examine whether frequency of audit committee meetings and attendance in audit committee are associated with accrual earnings management.Design/methodology/approach- The sample of the study is 14 companies under the Industrial Goods sub-sector listed under the Nig...
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| 主要な著者: | , , |
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| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
2017
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| 主題: | |
| オンライン･アクセス: | http://repo.uum.edu.my/21849/1/AJMS%20%205%203%202017%2047%2054.pdf http://repo.uum.edu.my/21849/ http://www.ajms.co.in/sites/ajms2015/index.php/ajms/article/view/2397 |
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| 要約: | Purpose- The aim of this study is to examine whether frequency of audit committee meetings and attendance in audit committee are associated with accrual earnings management.Design/methodology/approach- The sample of the study is 14 companies under the Industrial Goods sub-sector listed under the Nigerian Stock Exchange (NSE) for the years 2012-2014.Modified Jones Model (1995) was used to measure earnings management proxied by discretionary accruals.
Findings- The findings show that frequency of audit committee meetings and attendance during the meetings negatively and significantly associated with discretionary accruals.Theoretical implications- This study extends the previous related literature by examining the association between audit committee meetings and attendance and earnings management.Practical implications- Regulators might use the findings of the study to regulate and further control the attendance of audit committee members during audit committee meetings.Originality/value- This paper uses agency theory to provide empirical evidence on the importance of frequent audit committee meetings and higher attendance in audit committee meetings. |
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