Sun, Jerry; Liu, Guoping - In: Managerial Auditing Journal 28 (2013) January, pp. 45-64
board governance on earnings management. This study examines whether board independence is more or less effective in … constraining earnings management for firms audited by industry specialists than for firms audited by non-specialists. Design … used to test the research proposition. Findings – It was found that earnings management is more negatively associated with …