Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management
This paper investigates the moderating role of industry regulation on the effectiveness of audit committees in restricting earnings management. Using comprehensive panel data of S&P 1500 firms between 2003 and 2007, we find that the proportion of CEO directors on an audit committee is positively...
| Authors: | ; |
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| Format: | Electronic Article |
| Language: | English |
| Check availability: | HBZ Gateway |
| Journals Online & Print: | Drawer...
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| Fernleihe: | Fernleihe für die Fachinformationsdienste |
| Published: |
Springer Science + Business Media B. V
2014
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| In: |
Journal of business ethics
Year: 2014, Volume: 123, Issue: 4, Pages: 573-589 |
| Further subjects: | B
Accounting ethics
B Industry regulation B Corporate governance B Audit Committee B Earnings management |
| Online Access: |
Volltext (JSTOR) Volltext (lizenzpflichtig) |