A meta-analysis of the association between earnings management and audit quality and audit committee effectiveness.

Mark I. Hwang, Jerry W. Lin, Wenshan Lin

Research output: Contribution to journalArticlepeer-review

Abstract

Earnings management is of great concern to corporate stakeholders. While numerous studies have investigated various determinants of earnings management relating to corporate governance and audit quality, empirical evidence on their effects is rather inconsistent. Employing meta-analysis techniques, this research integrates and evaluates results from 27 prior studies. All eleven variables examined show a significant effect on earnings management. Researchers are encouraged to build on our results to continue this important research stream.

Original languageAmerican English
JournalDefault journal
StatePublished - Jan 1 2008

Keywords

  • Audit Committee, Audit Quality, Auditor Choice, Corporate Governance, Earnings Management, Fraud, Independence, Meta-Analysis

Disciplines

  • Business

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