Saleh, Norman Mohd; Iskandar, Takiah Mohd; Rahmat, Mohd … - In: Asian Review of Accounting 15 (2007) December, pp. 147-163
earnings. Design/methodology/approach – This paper uses discretionary accruals obtained from the established model as a signal … of the presence of earnings management. Findings – The evidence shows that the presence of a fully independent audit … committee reduces earnings management practices. It was also found that firms which had more knowledgeable audit committee …
