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

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...

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Main Authors: Al-Absy, Mujeeb Saif Mohsen, Ku Ismail, Ku Nor Izah, Chandren, Sitraselvi, Al-Dubai, Shehabaddin Abdullah A.
格式: Article
语言:English
出版: http://jafeb.org/journal/article.php?code=74181 2020
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在线阅读: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
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