volume 29, issue 2, P153-172 2014
DOI: 10.1108/maj-05-2013-0865
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Jerry Sun, George Lan, Guoping Liu

Abstract: Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation. Design/methodology/approach – US firms with stronger incentives to undertake real earnings management are selected as a sample. Regressions are run for the empirical a…

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