volume 35, issue 6, P795-817 2020
DOI: 10.1108/maj-05-2019-2279
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Najib Sahyoun, Michel Magnan

Abstract: Purpose This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure reflects an attempt by audit committees to engage in impression management. Design/methodology/approach The study considers top US bank holding companies from 2006 to 2015. The authors develop a scoring grid to measure VD in audit committee reports. The scoring grid is based on recommendations from 10 industry and governance orga…

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