Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand
Year of publication: |
2014
|
---|---|
Authors: | Sharma, Vineeta ; Kuang, Chunli |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 18.2014, 1, p. 76-89
|
Subject: | earnings management | audit committee | financial expertise | multiple-direcorship | ownership | governance | discretionary accruals | Bilanzpolitik | Accounting policy | Prüfungsausschuss des Aufsichtsrats | Audit committee | Corporate Governance | Corporate governance | Neuseeland | New Zealand | Prinzipal-Agent-Theorie | Agency theory | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals |
-
Geographic location of audit committee chairs and accruals quality : evidence from China
Cheng, C. S. Agnes, (2021)
-
Earnings quality and audit attributes in high concentrated ownership market
Ahmed Hussein Al-Rassas, (2016)
-
Khan, Sattar, (2020)
- More ...
-
Independent Directors and the Propensity to Pay Dividends
Sharma, Vineeta, (2011)
-
Sharma, Vineeta, (2007)
-
Determinants of audit committee meeting frequency : evidence from a voluntary governance system
Sharma, Vineeta, (2009)
- More ...