Audit committee effectiveness, audit quality and earnings management: a meta-analysis |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

This study examines whether and how top management internationalization is associated
with accounting quality. We combine upper echelons perspectives, agency theory, human …

Research question: This research aims to: 1. Determine which corporate governance
mechanisms are most relevant in constraining earnings management and 2. Explain …

Banks' shareholders are mainly concerned with maximizing their profits. As a result of
passing their monitoring tasks to another group (managers), the maximization goal could be …

This study draws on agency theory and evaluates the effect of the remuneration structures of
board members on earnings management, proxied by discretionary accruals. To achieve the …

This cross‐sectional study investigates the influence of remuneration structures on financial
reporting quality, based on a sample of companies listed on the Australian Securities …

Earnings quality reflects the integrity and quality of financial reporting which minimizes the
information asymmetry and agency conflicts among management, owners, and majority and …

The impact of XBRL usage on the relationship between corporate governance quality and
earning management practices was examined in this study. A questionnaire was prepared …

This study analysed the relationship between earnings management and corporate
governance variables including board characteristics and audit committee characteristics …

Muito em função da dificuldade de se observar o dia-a-dia dos conselheiros nas empresas,
acadêmicos e profissionais se questionam sobre a importância dessas estruturas de …