research are the solvency and the level of the total own funds of the banks and the ones expressing the risk management are …

This paper examines whether former auditors on the audit committee constrain earnings management in the banking … industry. Given the complexity and the size of banking organizations, it can be argued that the audit committees of large banks … between earnings management and the presence of audit committee directors with professional auditing experience. Specifically …

board size, independence and diligence, Audit Committee size, independence and diligence and ownership structure. The non … governance and efficiency of bank. The findings show that bigger board and audit committee size and lower frequency of board …

aimed at knowing the influence of audit quality, proportion of independent commissioner, audit committee, firm size … (1) all independent variables simultaneously has influence on earnings management; (2) however partially audit committee …, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and …