Browsing School of Economic Sciences and Business by Subject "China"

Now showing items 1-3 of 3

  • Audit committee independence and financial expertise and earnings management: evidence from China 

    Alkebsee, Hussien Radwan; Tian, Gaoliang; Garefalakis, Alexandros; Koutoupis, Andreas; Kyriakogkonas, Panagiotis (Inderscience Enterprises Ltd., 2020-12)
    his paper investigates the effect of the audit committee’s independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee’s independence and ...

  • Audit committee independence and financial expertise and earnings management: Evidence from China 

    Garefalakis, Alexandros; Alkebsee, Radwan; Tian, Giaoliang; Kyriakogkonas, Panagiotis; Koutoupis, Andreas P. (Inderscience Enterprises Ltd., 2020-12)
    This paper investigates the effect of the audit committee's independence and financial expertise on financial reporting quality. In particular, we investigate the relationship between the audit committee's independence and ...

  • Does independent director's cash compensation matter? Evidence from corporate fraud. 

    Alkebsee, Radwan; Giaoliang, Tian; Garefalakis, Alexandros; Koutoupis, Andreas; Kyriakogkonas, Panagiotis (Vilnius Gediminas Technical University (VILNIUS TECH), 2021-09)
    This study empirically investigates the relationship between independent directors’ cash compensation and the likelihood of corporate fraud. Using data of 2542 Chinese firms and 17239 firm years from 2010 to 2017, the ...