Now showing items 1-3 of 3
Does independent director's cash compensation matter? Evidence from corporate fraud.
(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 ...
Audit Committee’s Cash Compensation and Earnings Management: The Moderating Effects of Institutional Factors
(Taylor and Francis Ltd, 2021)
This paper investigates the relationship between the audit committee’s cash compensation and accrual earnings management. Using a sample of Chinese listed firms over the period 2007 to 2017, findings show a positive ...
Audit committee independence and financial expertise and earnings management: Evidence from China
(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 ...