Involvement of board chairmen in audit committees and earnings management: Evidence from Malaysia

• 主要な著者: Al-Absy, Mujeeb Saif Mohsen, Ku Ismail, Ku Nor Izah, Chandren, Sitraselvi, Al-Dubai, Shehabaddin Abdullah A.
• フォーマット: 論文
• 言語: English
• 出版事項: http://jafeb.org/journal/article.php?code=74181 2020
• 主題: HD28 Management. Industrial Management
• オンライン･アクセス: http://repo.uum.edu.my/27378/1/JAFEB%207%208%202020%20233%20246.pdf; http://repo.uum.edu.my/27378/; http://doi.org/10.13106/jafeb.2020.vol7.no8.233

This paper investigates the effect of the involvement of the board chairman in the audit committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed companies with the lowest positive earnings for the years 2013 to 2015. The Modified Jones Model by Kasznik (1999) was used to determ...