Article2005

Audit Committees, Boards, and the Quality of Reported Earnings*

518 citations0/0 files storedContemporary Accounting Research

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Abstract I use data on 252 U.S. firms between 1994 and 2000 to study the relationship between audit committees and boards of directors with financial reporting quality. I initially document several changes in committee and board profile during the sample period. Results from logistic regressions suggest that measures of audit committee and board structure are related to earnings quality in a manner that is generally consistent with the predictions of agency theory. This study contributes to extant knowledge by employing different earnings quality measures from prior studies, and by expanding the range of audit committee attributes deemed important in determining audit committee performance.

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References

1996Higher market valuation of companies with a small board of directors 2003Earnings management and investor protection: an international comparison 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*2003Earnings management and corporate governance: the role of the board and the audit committee 1999Board meeting frequency and firm performance 2004Audit Committee Characteristics and Restatements 2002The Relation between Auditors' Fees for Nonaudit Services and Earnings Management

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