The Impact of Board, Audit Committee, and Internal Control Characteristics on Earnings Quality: Evidence from Chinese Manufacturing Listed Companies from 2015 to 2018

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The Impact of Board, Audit Committee, and Internal Control Characteristics on Earnings Quality: Evidence from Chinese Manufacturing Listed Companies from 2015 to 2018

This study investigates the influence of board, audit committees, and internal control characteristics on the quality of financial reporting in the Chinese manufacturing industry. Abnormal accruals, as the proxy for earnings manipulation, is assessed by applying the modified-Jones Model (1995). This...

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Bibliographic Details
Main Author:	Zhao, Jingru
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2020
Online Access:	https://eprints.nottingham.ac.uk/61554/

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