Reputation of external directors, auditors and earnings management

Influential Factors Affecting Earnings Management in Public Listed Companies: A Conceptual Model

“…A negative association between earnings manipulation and big audit firms has been demonstrated by Francis and Yu (2009) and Lin and Hwang (2010). Chaiwut et al (2020), in their study of the impact of external auditors' reputation on earnings management, found that the higher an external auditor's reputation, the greater the load placed on external directors and auditors. As a result, the management's ability to supervise and monitor its working procedures is harmed.…”

“…Their findings showed that auditor reputation, as measured by auditor type and specialty, has hampered income-increasing earnings management. Chaiwut et al (2020) claimed that auditor reputation is critical in earnings management mitigation.…”

Do the characteristics of the board chairman have an effect on corporate performance? Empirical evidence from Saudi Arabia

“…Researchers have widely investigated the association of the characteristics of the board directors (at board of director’s level) with CP (e.g., Ali and Oudat, 2021 ; Bawazir et al., 2021 ; Brahma et al., 2021 ; Coles et al., 2008 ; Culasso et al., 2012 ; Daunfeldt and Rudholm, 2012 ; Kanakriyah, 2021 ; Livnat et al., 2021 ; Misra, 2020 ; Olsen and Cox, 2001 ; Vieira, 2018 ; Ujunwa, 2012 ) and earnings management (e.g., Alves, 2011 ; Chaiwut et al., 2020 ; Coles et al., 2008 ; Jaggi and Leung, 2007 ; Kao and Chen, 2004 ). However, little attention has been devoted to investigate this association at the individual level (BC), particularly the association with corporate performance ( Amran et al., 2014 ; Chandren et al., 2021 ).…”