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LIU, Tong (2017) Board of Directors, Audit Committee, and Earnings Management. [Dissertation (University of Nottingham only)]

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Abstract

This study explores how the board of directors and audit committee affect earnings management by analyzing FTSE 100 companies during 2011-2016. The board independence, the board leadership structure, the board size, and the frequency of board meeting are considered as board characteristics. As shown in regression results,

the board with a high proportion of independent directors is less likely to involve in earnings management. There is a negative relation between the frequency of board meeting and discretionary accruals in this empirical test. In addition, the larger firm is related to less

earnings management. However, no significant relations are found between the leadership structure and earnings management. As for the audit committee characteristics, the independence, the size, and the degree of activity are investigated. No significant effects of audit

committee characteristics on earnings management are found in this study.

Item Type:	Dissertation (University of Nottingham only)
Depositing User:	LIU, Tong
Date Deposited:	09 Apr 2018 15:09
Last Modified:	10 Apr 2018 15:34
URI:	https://eprints.nottingham.ac.uk/id/eprint/45735

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