Browsing School of Economic Sciences and Business by Author "Tian, Gaoliang"

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  • 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 ...