Browsing Articles by Subject "Earnings management"

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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 ...
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 ...