Purpose The purpose of this paper is to examine the influence of the characteristics of audit
committee chairman (ACC)(tenure, age, gender, ethnicity, accounting expertise and …

Motivated by agency conflicts of real earnings management and upper echelons in CEO
demographic characteristics, this study examines the effect of CEO attributes on real …

Purpose The purpose of this paper is to examine the influence of CEO discretion on the real
earnings management and to explore whether the discretion of the CEO to ensure accurate …

Financial statements are supposed to convey comprehensive information about firms'
financial position, performance and changes in financial positions to assist a wide range of …

Purpose: This study investigates the effect of corporate social responsibility, intellectual
capital disclosure, and risk disclosure on the cost of capital and the roles of earnings …

The purpose of this study is to investigate whether the mechanisms of corporate governance
(CG) in firms that have a policy of whistle-blowing (WBP) are more effective in mitigating real …

A board chairman is a very influential figure in a firm which may be dominated by an insider
director, who, in some cases, is a family member. Consequently, the board chairmen (BC) …

The lack of transparency in financial reports has several reasons, but the most important is
earnings management practices which are implemented by managers. Indeed, managers …

This study attempts to investigate the influence of accounting expertise in the AC on the level
of accrual earnings management (AEM) in Malaysian firms by using two proxies, the …

Financial statements are expected to assist users in decision making by reporting the true
and fair value of companies. However, there always exists the potential risks of …