The Effectiveness of Audit Committees and its Impact on Earnings Management: Empirical Evidence in UK Public Companies

QR Code

The Effectiveness of Audit Committees and its Impact on Earnings Management: Empirical Evidence in UK Public Companies

This research investigates whether size, frequency of activities and independence of UK public firms’ audit committees have effects on the quality of earnings. Thus, this study contributes to the empirical literatures of audit committee effectiveness and earnings management in UK market that are dif...

Full description

Bibliographic Details
Main Author:	ZHANG, HAN
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2016
Subjects:	Audit committee Characteristics Independence Abnormal accruals Earnings management Target Beating
Online Access:	https://eprints.nottingham.ac.uk/36550/

Similar Items

The Effects of Corporate Governance Mechanisms and Audit Committee on Earnings Management of UK Retail Listed Companies
by: WANG, Xuefei
Published: (2020)

The audit quality factors’ impact on accrual earnings management-evidence from the UK public companies' industrial and commercial sectors
by: WANG, Jiachen
Published: (2020)

Board Characteristics, Audit Committees and Earnings quality
by: Jiao, Xuelin
Published: (2017)

The Impacts of Audit Committee Characteristics on Earnings Quality
by: Ren, Ruonan
Published: (2022)

The Impact of Audit Quality and Internal Control on Earnings Management: Empirical evidence in China Public Companies
by: QIN, QISHUANG
Published: (2020)

Audit committees, External Auditors and Earnings management: Evidence from Chinese non-state-owned enterprises.
by: Yang, Liuqing
Published: (2020)

Audit committee effectiveness and earnings conservatism : an Australian analysis
by: Sultana, Nigar
Published: (2010)

Corporate Governance as Determinants of Earnings Quality in Chinese Manufacturing Industry
by: ZHOU, Ge
Published: (2017)

EXPLORING THE IMPACT OF CORPORATE GOVERNANCE AND AUDIT COMMITTEE CHARACTERISTICS ON EARNINGS MANAGEMENT
by: Yin, Shang
Published: (2019)

Influence of auditor quality and audit committee effectiveness on earnings conservatism of Malaysian public listed firms
by: Ahamad Rapani, Nor Hanani
Published: (2011)

The Effect of Audit Quality on Earnings Management: Evidence from the UK
by: Li, Danqing
Published: (2017)

An investigation of accrual-based earnings management in the UK
by: Aljalahma, Fatema
Published: (2022)

Audit committee and audit fees in high regulated firms: moderating role of regulatory oversight / Norziaton Ismail Khan
by: Ismail Khan, Norziaton
Published: (2019)

Pre managed earnings benchmarks and earnings management of Australian firms
by: Sun, L., et al.
Published: (2012)

Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2015)

Board Characteristics and Earnings Management: Empirical Analysis of UK Listed Manufacturing Companies
by: WANG, HANYU
Published: (2020)

Earnings management research: a review of contemporary research method
by: Sun, L., et al.
Published: (2010)

Audit Committee Characteristics and Audit Report Lag
by: Sultana, Nigar, et al.
Published: (2015)

The Presence of Audit Committee Improves Transparency In Financial Reporting Process: Comparison between Merged and Unmerged FTSE 100 Companies
by: Pasupathi, Swarna
Published: (2006)

The influence of audit committee and auditors type on risk disclosure in UK
by: chen, meixintian
Published: (2017)

Governance attributes in Indonesia and earnings quality
by: Rusmin, Rusmin, et al.
Published: (2011)

The Effect of Audit Office-Size on Earnings Management: An Evidence from UK
by: FU, YIHAO
Published: (2017)

The effect of audit quality on downward real earnings management: U.K. evidence
by: Lyu, Yu
Published: (2018)

Audit Committee Characteristics and Accounting Conservatism
by: Sultana, Nigar
Published: (2015)

The impact of audit committee characteristics on aggregate risk disclosure of non-financial firms in China
by: Wu, Xiao-Yi
Published: (2017)

Boards Characteristics and Earnings Quality: UK Evidence
by: Nur, Nalini
Published: (2016)

Audit committee, board of director characteristics and financial reporting quality
by: ZHU, HUIXIAN
Published: (2017)

The effectiveness of corporate governance and audit quality on earnings management in Chinese public companies
by: Liu, Yan
Published: (2022)

Board Monitoring, Audit Committee Effectiveness and Financial Reporting Quality
by: SHAN, YIBING
Published: (2017)

An empirical analysis of earnings management in Australia
by: Sun, Lan, et al.
Published: (2008)

Local governmental management of discretionary and specific accruals
by: Pilcher, Robyn
Published: (2011)

Government audit and earnings quality of Chinese State-Owned Enterprises
by: Yang, Xin
Published: (2016)

Monitoring by busy and overlap directors: an examination of executive remuneration and financial reporting quality
by: Fernández Méndez, C., et al.
Published: (2017)

Influence of Managerial Ownership on Manager’s Earnings Management Preference when They Pursue Higher Bonus
by: JIA, SHUQI
Published: (2017)

A critical analysis of the independence of the interal audit function: evidence from Australia
by: Christopher, Joseph, et al.
Published: (2009)

Effects of city-specific industry audit specialist and national industry audit specialist on audit quality and earnings conservatism, A case study of U.K. Public listed companies on London Stock Exchange
by: Peter, Mayola Wel
Published: (2017)

Factors affecting independent audit committee member's effectiveness - the case of listed firms on Bursa Malaysia
by: Mohd Saat, Nur Ashikin, et al.
Published: (2010)

Audit committee expertise on audit fees / Nurul Azlin Azmi, Fazrul Hanim Abd Sata and Norhidayah Abdullah
by: Azmi, Nurul Azlin, et al.
Published: (2012)

Board characteristics, ownership structure and audit fees: evidence from Chinese listed companies
by: Wei, Qianhan
Published: (2017)

PWDs accessibility audit: commercial complexes, Klang Valley, Malaysia / Ahmad Ezanee Hashim … [et al.]
by: Hashim, Ahmad Ezanee, et al.
Published: (2018)