Articlediamond2020

CAN AUDIT COMMITTEE REDUCE REAL EARNINGS MANAGEMENT?

11 citations0/0 files storedJurnal Bisnis dan Akuntansi

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

Abstract

The objective of research was to give empirial evidence the influence of audit committee and directors on real earnings management (REM). The samples of this research consist of 336 data from 84 public manufacturing companies from 2013 until 2016 and selected by purposive sampling method. The result showed that the audit committee expertise and independence directors have significantly and postive influence on REM. The board of directors have significantly and negative influence on REM. The influence of audit committee tenure, size, meeting on REM is not significantly. The results of this reasearch shows that outsider of the firm like audit committee and independence directors can’t detect REM. The chance for management doing REM. While, board of directors as insider of the firm can detect and reduce REM.

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1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1996Higher market valuation of companies with a small board of directors 1997A Survey of Corporate Governance 2004The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management 1992BOARD COMPOSITION FROM A STRATEGIC CONTINGENCY PERSPECTIVE 2008Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism*2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*2006The effect of audit committee performance on earnings quality

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