Accounting expertise in the audit committee and earnings management

被引：14

作者：

Al-Absy, Mujeeb Saif Mohsen ^{[1
]}

Ismail, Ku Nor Izah Ku ^{[1
]}

Chandren, Sitraselvi ^{[1
]}

机构：

[1] Univ Utara Malaysia, Tunku Puteri Intan Safinaz Sch Accounting, Sintok 06010, Kedah, Malaysia

来源：

BUSINESS AND ECONOMIC HORIZONS | 2018年 / 14卷 / 03期

关键词：

Audit committee; audit committee chairman; accounting expertise; accrual earnings management; Malaysia;

D O I：

10.15208/beh.2018.33

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study attempts to investigate the influence of accounting expertise in the AC on the level of accrual earnings management (AEM) in Malaysian firms by using two proxies, the Modified Jones Models by Dechow et al. (1995) and Kasznik (1999). A sample of 143 firms with slight positive earnings were selected from the Bursa Malaysia Main Market for 2013, 2014 and 2015. Using panel data regression, this study shows that accounting expertise in the AC does not mitigate AEM. The accounting expertise of the AC directors and chairman and the AC's balanced accounting expertise have a positive relationship with attitude for AEM. In line with prior studies, this paper concludes that AC directors are either not truly independent or do not have time or energy to mitigate earnings management practices. Thus, more policies are needed to strengthen the independence of the AC and ensure the members carry out their duties more responsibly.

引用

页码：451 / 476

页数：26

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