search query: @indexterm audit committees / total: 28
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| Author: | Sun, J. Liu, G. Lan, G. |
| Title: | Does female directorship on independent audit committees constrain earnings management? |
| Journal: | Journal of Business Ethics
2011 : MAR III, VOL. 99:3, p. 369-382 |
| Index terms: | board of directors corporate governance audit committees directors earnings management ethics gender |
| Language: | eng |
| Abstract: | This study explores if the gender of the directors on fully independent audit committees (henceforth as: comts.) affects the ability of the comts. in constraining earnings management (here as: e-m.) and hence their effectiveness in overseeing the financial reporting process. Based on a sample of 525 firm-year observations from 2003 to 2005, there cannot be identified an association btw. the proportion of female directors on audit comts. and the extent of e-m. |
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