Board Characteristics, Audit Committee Characteristics and Abnormal Accruals

This paper examines the relation between governance (as measured by board and audit committee characteristics) and accounting quality (as measured by abnormal accruals) in a setting where there is no a priori reason to suspect systematic management of earnings. Using data from Singapore and Malaysia...

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Veröffentlicht in:	Pacific accounting review 2006-07, Vol.18 (2), p.47-68
Hauptverfasser:	Bradbury, Michael, Mak, Y T, Tan, S M
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accruals Audit committees Audit engagements Auditing Boards of directors Corporate governance Directors Earnings management Enforcement Financial reporting Financial statements Fraud Hypotheses Malaysia Outside directors Singapore Studies
Online-Zugang:	Volltext
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