The Impact of Audit Committee Characteristics on Earnings Management: Evidence in Chinese Listed Companies

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The Impact of Audit Committee Characteristics on Earnings Management: Evidence in Chinese Listed Companies

This research examines the effectiveness of the audit committee’s characteristics in restraining earnings management. Taking the agency theory and the positive accounting theory as the theoretical framework, this study makes the hypotheses that the characteristics of the audit committee would have s...

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Bibliographic Details
Main Author:	ZHANG, Wenxin
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2020
Online Access:	https://eprints.nottingham.ac.uk/62495/

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