Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 2011

Miko, Nuraddeen Usman; Kamardin, Hasnah

doi:10.1016/j.sbspro.2015.01.415

Cited by 50 publications

(41 citation statements)

References 48 publications

(54 reference statements)

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“…The number of audit committee meetings can reduce earnings management actions carried out by company management. This research is also supported by research conducted by (Tiswiyanti et al, 2012); (Prastiti, 2013); (Sun & Liu, 2013); (Fodio, Ibikunle, & Oba, 2013); (Kusumaningtyas, 2014); and (Miko & Kamardin, 2015).…”

Section: Introductionsupporting

confidence: 70%

The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

Perdana¹

2019

JAROE

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Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.

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Section: Introductionsupporting

confidence: 70%

The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

Perdana¹

2019

JAROE

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“…Oleh karena itu luas lingkup integrated reporting juga tidak dapat dilepaskan dari peran audit komite. Hal ini sejalan dengan peran audit komite dalam berbagai kebijakan perusahaan seperti pencegahan earning management (Garven, 2015;Miko & Kamardin, 2015), kepatuhan terhadap regulasi (Bepari & Mollik, 2015;Bryce, Ali, & Mather, 2014), pengungkapan dan pelaporan keuangan (J. L. . Abernathy, Beyer, Masli, & Stefaniak, 2015;Ahmed Haji, 2015;Akhtaruddin & Haron, 2010;Tanyi & Smith, 2015).…”

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Eksplorasi Elemen Integrated Reporting Dalam Annual Reports Perusahaan Di Indonesia

Chariri

Januarti

2017

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This study aims to identify the patterns and scope of integrated reporting and to examine the effect of audit committee characteristics (expertise and meeting) on elements of integrated reporting disclosed in the annual report of companies listed on the Indonesia Stock Exchanges (IDX). This study used 170 annual reports of companies listed on the IDX as research data (not all companies have the required data). Research data were then analyzed using STATA / MP14 Software. The findings showed that the IDX-listed companies have presented annual reports in accordance with the elements of integated reporting although the scope of presentation was relatively low amounting of 51% (33 of 64 indicators). Furthermore, this study revealed that the audit committees' expertise (in accounting/ finance) and the frequency of audit committee meetings positively and significantly influenced the scope of the integrated reporting presented in the annual report of the companies Keywords: Integrated reporting, audit committee, accounting/financial expertise, frequency of meeting, IDX Abstract: Penelitian ini dimaksudkan untuk mengidentifikasi pola dan luas lingkup integrated reporting dan menguji pengaruh karakteristik komite audit (keahlian dan pertemuan) terhadap luas lingkup elemen integrated reporting dalam annual report perusahaan yang terdaftar di Bursa Efek Indonesia (IDX). Penelitian menggunakan 170 annual report perusahaan yang terdaftar di IDX sebagai data penelitian (tidak semua perusahaan memiliki data yang diperlukan). Data penelitian dianalisis dengan metode content analysis, statistik deskriptif dan inferensial dengan menggunakan bantuan Software STATA/MP14. Temuan penelitian menunjukkan bahwa perusahaan yang terdaftar di IDX telah menyajikan annual report sesuai dengan elemen integated reporting walaupun dengan luas penyajian yang rendah, yaitu sebesar 51% (33 dari 64 indikator). Selanjutnya, penelitian ini menyimpulkan bahwa keahlian komite audit (dalam akuntansi/keuangan) dan frekuensi rapat komite audit berpengaruh positif terhadap luas lingkup integrated reporting.

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“…On the other hand, according to Ghosh and Moon (2005), investors see that long audit relationships improve audit quality. Miko and Kamardin (2015) show that the auditor mandate and his belonging to one of the Big4 reduce the manipulation of accounts. Moreover, the majority of the literature confirms this negative effect.…”

Section: H1mentioning

confidence: 97%

“…H3: The independence of the members of the board of directors has a positive impact on the quality of the accounting result Concerning the audit committee, empirical work shows that companies with an independent audit committee generally publish more reliable financial statements. Miko and Kamardin (2015) show that the characteristics of the audit committee (expertise, independence and size) contribute to considerably reducing the management of the result, thus improving the quality of the accounting result. In this sense, we ask our fourth hypothesis as follows:…”

Section: H1mentioning

confidence: 99%

Corporate Governance and Accounting Earnings Management: The Case of Tunisia

Lajmi¹,

Khiari²,

Kanzari³

2019

ijafr

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This paper aims to test the impact of some corporate governance characteristics on the management of the accounting earnings measured by discretionary accruals. As for the prior research we treat the level of management of accounting earnings as a "proxy" for the quality of the accounting and financial information published by companies. Empirical analysis is based on the modified Jones model (1995) to estimate discretionary accruals and a panel data model applied to a sample of 21 companies listed on the Tunis Stock Exchange (BVMT) over a period of 3 years from 2008 to 2010. The main findings of the current study reveal that, in the Tunisian context, the affiliation of auditors to a "Big" international network and the independence of the board of directors significantly constrain the practice of managing the accounting earnings and, consequently, they improve the quality of the published result. However, the number of independent members in the audit committee has a negative but not

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Impact of Audit Committee and Audit Quality on Preventing Earnings Management in the Pre- and Post- Nigerian Corporate Governance Code 2011

Cited by 50 publications

References 48 publications

The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

Eksplorasi Elemen Integrated Reporting Dalam Annual Reports Perusahaan Di Indonesia

Corporate Governance and Accounting Earnings Management: The Case of Tunisia

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