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Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand

Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89

Persistent link: https://www.econbiz.de/10010338668

Chief financial officer co-option and chief executive officer compensation

Dikolli, Shane S.; Heater, John C.; Mayew, William J.; … - In: Management science : journal of the Institute for … 67 (2021) 3, pp. 1939-1955

Persistent link: https://www.econbiz.de/10012506071

The effect of outside directors' and auditors' incentives on managers' ability to manage cash bonuses

Pott, Christiane; Tebben, Tobias; Watrin, Christoph - In: Journal of management & governance 18 (2014) 2, pp. 505-540

Persistent link: https://www.econbiz.de/10010348779

The effect of audit committee industry expertise on monitoring the financial reporting process

Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273

Persistent link: https://www.econbiz.de/10010256761

The impacts of audit committee expertise on real earnings management : evidence from Hong Kong

Cheung, Kwok Yip; Chung, Chi Veng - In: Cogent business & management 9 (2022) 1, pp. 1-23

This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management. 1054 firm-year observations are used in the study. The sample firms are...

Persistent link: https://www.econbiz.de/10014439683

Does the introduction of CSR criteria into CEO incentive pay reduce their earnings management? : the case of companies listed in the SBF 120

Khenissi, Mohamed; Jahmane, Abderrahman; Hofaidhllaoui, … - In: Finance research letters 48 (2022), pp. 1-8

Persistent link: https://www.econbiz.de/10013460193

Audit committee financial expertise, accrual, and real earnings management

Cheung, Kwok Yip; Adelopo, Ismail - In: The journal of corporate accounting & finance 33 (2022) 3, pp. 102-118

Persistent link: https://www.econbiz.de/10013332480

A study on accounting conservatism of capital-raising corporations

Hong, Soonwook - In: The journal of applied business research 33 (2017) 6, pp. 1303-1315

Persistent link: https://www.econbiz.de/10011785497

The impact of pandemic COVID-19 on earnings management in the European context

Elaoud, Assawer; Benhlima, Nada; Jarboui, Anis - In: International journal of governance and financial … 1 (2022) 3, pp. 193-202

Persistent link: https://www.econbiz.de/10014312022

Contract disclosure under external scrutiny

Corona, Carlos; Kim, Tae Wook - In: The accounting review : a publication of the American … 99 (2024) 2, pp. 169-194

Persistent link: https://www.econbiz.de/10014496168

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