A META-ANALYSIS OF THE ASSOCIATION BETWEEN EARNINGS MANAGEMENT AND AUDIT QUALITY AND AUDIT COMMITTEE EFFECTIVENESSDownload This Article
Mark I. Hwang, Jerry W. Lin
Earnings management is of great concern to corporate stakeholders. While numerous studies have investigated various determinants of earnings management relating to corporate governance and audit quality, empirical evidence on their effects is rather inconsistent. Employing meta-analysis techniques, this research integrates and evaluates results from 27 prior studies. All eleven variables examined show a significant effect on earnings management. Researchers are encouraged to build on our results to continue this important research stream.
Keywords: Audit Committee, Audit Quality, Auditor Choice, Corporate Governance, Earnings Management, Fraud, Independence, Meta-Analysis
How to cite this paper: Hwang, M. I., & Lin, J. W. (2008). A meta-analysis of the association between earnings management and audit quality and audit committee effectiveness. [Conference issue]. Corporate Ownership & Control, 6(1-1), 48-56. http://doi.org/10.22495/cocv6i1c1p4