A meta-analysis of the association between earnings management and audit quality and audit committee effectiveness.

Authors

Mark I. Hwang
Jerry W. Lin, University of South Florida St. PetersburgFollow

SelectedWorks Author Profiles:

Wenshan Lin

Document Type

Article

Publication Date

2008

ISSN

1727-9232

Abstract

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.

Publisher

Virtus Interpress

Recommended Citation

Hwang, M.I. & Lin, J.W. (2008). A meta-analysis of the association between earnings management and audit quality and audit committee effectiveness. Corporate Ownership & Control, 6(1), 48-56.

Creative Commons License

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