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The several accounting scandals that have occurred recently in the USA suggest the importance of well-functioning audit committees. This study examines how the characteristics of audit committees – independence, competency and activity – are related to earnings management. The data...
Persistent link: https://www.econbiz.de/10008538744
The several accounting scandals that have occurred recently in the USA suggest the importance of well-functioning audit committees. This study examines how the characteristics of audit committees â independence, competency and activity â are related to earnings management. The data used in the...
Persistent link: https://www.econbiz.de/10005553192