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Audit committee features and earnings management.
Farzaneh Nassir Zadeh1, Davood Askarany2, Ali Shirzad1
1Faculty of Administrative and Economic Sciences, Ferdowsi University of Mashhad, Mashhad, 9177948974, Iran.
Heliyon
|October 23, 2023
Summary
This study reveals that audit committee characteristics influence accrual earnings management but not real earnings management. Differentiating these types of earnings management explains previous mixed research findings.
Area of Science:
- Accounting
- Corporate Governance
Background:
- Prior research on audit committee features and earnings management yields inconsistent results.
- This inconsistency may stem from not differentiating between types of earnings management.
Purpose of the Study:
- To investigate the relationship between audit committee characteristics and earnings management.
- To differentiate between accrual and real earnings management to explain mixed findings in prior literature.
Main Methods:
- Utilized a multivariate regression model.
- Employed panel data techniques to test hypotheses.
Main Results:
- Audit committee financial expertise and size significantly impact accrual earnings management.
- No significant relationship was found between audit committee features and real earnings management.
- Audit committee independence did not show a significant relationship with accrual earnings management.
Conclusions:
- Distinguishing between accrual and real earnings management is crucial for understanding the impact of audit committee features.
- Findings offer guidance for investors and stakeholders on assessing earnings management and audit committee effectiveness.
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