Journal article
Audit committees and earnings quality
Accounting and Finance, Vol.49(2), pp.267-290
2009
Abstract
This research investigates whether audit committees are associated with improved earnings quality for a sample of Australian listed companies prior to the introduction of mandatory audit committee requirements in 2003. Two measures of earnings quality are used based on models first developed by Jones (1991) and Dechow and Dichev (2002). Our results indicate that formation of an audit committee reduces intentional earnings management but not accrual estimation errors. We also find differences in the associations between audit committee accounting expertise and the two earnings quality measures. Other audit committee characteristics examined are not significantly related to either earnings quality measure.
Details
- Title
- Audit committees and earnings quality
- Authors
- Peter Baxter (Author) - University of the Sunshine Coast - Faculty of BusinessJ Cotter (Author) - University of Southern Queensland
- Publication details
- Accounting and Finance, Vol.49(2), pp.267-290
- Publisher
- Wiley-Blackwell Publishing Asia
- Date published
- 2009
- DOI
- 10.1111/j.1467-629X.2008.00290.x
- ISSN
- 0810-5391
- Copyright note
- Copyright © 2009 Wiley-Blackwell Publishing Asia. This is the accepted version of the following article in Accounting and Finance (2009), which has been published in final form at http://dx.doi.org/10.1111/j.1467-629X.2008.00290.x
- Organisation Unit
- School of Business and Creative Industries; University of the Sunshine Coast, Queensland; USC Business School - Legacy
- Language
- English
- Record Identifier
- 99449615702621
- Output Type
- Journal article
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- Collaboration types
- Domestic collaboration
- Web Of Science research areas
- Business, Finance