The Effect of Audit Committee Finance and Accounting Expertise on Earnings Management Behavior in Taiwan
| Autor: | Chia-NungTsai, 蔡嘉農 |
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| Rok vydání: | 2016 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 104 This study explored the effect of Taiwan audit committee members’ financial and accounting expertise on corporate earnings management. This study used meeting zero earnings or the previous year earnings threshold expectations as earnings management proxy variables. Referring to Klein (2002), Xie et al. (2003), Laux and Laux (2009) and other prior literature, I studied whether audit committee existence, and finance/accounting expertise influence earnings management. Using data of Taiwan listed firms from 2007 to 2014, the empirical results showed that the audit committee existence and audit committee members with financial or accounting expertise can reduce earnings management behavior proxied by meeting zero earnings or the previous year earnings threshold expectations. This study employed alternative measure of earnings management behavior to reinforce the findings of extant audit committee and earnings management literature. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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