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Related party transactions, audit committees and real earnings management: The moderating impact of family ownership

This study examines the relationship between related party transactions, audit committee characteristics and real earnings management, using data from an emerging market, namely Malaysia.This study also examines the moderating impact of family firm on the association between related party transactio...

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Main Authors: Abdullah, Noor Marini, Wan Hussin, Wan Nordin
Format: Article
Published: American Scientific Publishers 2015
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/18168/
http://doi.org/10.1166/asl.2015.6195
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spelling my.uum.repo.181682016-10-11T02:57:06Z http://repo.uum.edu.my/18168/ Related party transactions, audit committees and real earnings management: The moderating impact of family ownership Abdullah, Noor Marini Wan Hussin, Wan Nordin HD28 Management. Industrial Management This study examines the relationship between related party transactions, audit committee characteristics and real earnings management, using data from an emerging market, namely Malaysia.This study also examines the moderating impact of family firm on the association between related party transactions and earnings management.Using a sample of 216 Bursa Malaysia listed companies for the year 2009, the study shows that related party transactions exacerbate real earnings management and provides weak evidence that audit committee financial expertise mitigates real earnings management.In addition, the study also indicates that family-controlled firms constrain the opportunistic effect of related party transactions on real earnings management, thus supporting the alignment effect of family ownership. American Scientific Publishers 2015 Article PeerReviewed Abdullah, Noor Marini and Wan Hussin, Wan Nordin (2015) Related party transactions, audit committees and real earnings management: The moderating impact of family ownership. Advanced Science Letters, 21 (6). pp. 2033-2037. ISSN 1936-6612 http://doi.org/10.1166/asl.2015.6195 doi:10.1166/asl.2015.6195
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Abdullah, Noor Marini
Wan Hussin, Wan Nordin
Related party transactions, audit committees and real earnings management: The moderating impact of family ownership
description This study examines the relationship between related party transactions, audit committee characteristics and real earnings management, using data from an emerging market, namely Malaysia.This study also examines the moderating impact of family firm on the association between related party transactions and earnings management.Using a sample of 216 Bursa Malaysia listed companies for the year 2009, the study shows that related party transactions exacerbate real earnings management and provides weak evidence that audit committee financial expertise mitigates real earnings management.In addition, the study also indicates that family-controlled firms constrain the opportunistic effect of related party transactions on real earnings management, thus supporting the alignment effect of family ownership.
format Article
author Abdullah, Noor Marini
Wan Hussin, Wan Nordin
author_facet Abdullah, Noor Marini
Wan Hussin, Wan Nordin
author_sort Abdullah, Noor Marini
title Related party transactions, audit committees and real earnings management: The moderating impact of family ownership
title_short Related party transactions, audit committees and real earnings management: The moderating impact of family ownership
title_full Related party transactions, audit committees and real earnings management: The moderating impact of family ownership
title_fullStr Related party transactions, audit committees and real earnings management: The moderating impact of family ownership
title_full_unstemmed Related party transactions, audit committees and real earnings management: The moderating impact of family ownership
title_sort related party transactions, audit committees and real earnings management: the moderating impact of family ownership
publisher American Scientific Publishers
publishDate 2015
url http://repo.uum.edu.my/18168/
http://doi.org/10.1166/asl.2015.6195
_version_ 1644282396602793984
score 13.149126

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