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Tekijä:Sun, J.
Liu, G.
Lan, G.
Otsikko:Does female directorship on independent audit committees constrain earnings management?
Lehti:Journal of Business Ethics
2011 : MAR III, VOL. 99:3, p. 369-382
Asiasana:board of directors
corporate governance
audit committees
directors
earnings
management
ethics
gender
Kieli:eng
Tiivistelmä: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.
SCIMA tietueen numero: 272556
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