scholarly journals The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism

2015 ◽  
Vol 4 (1) ◽  
Author(s):  
Mai Dao ◽  
Hassan R. HassabElnaby ◽  
Amal Said
Keyword(s):  
Audit Committee ◽  
Shareholder Activism ◽  
Accounting Conservatism ◽  
Audit Firm ◽  
The Impact

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY

2020 ◽  
Vol 7 (2) ◽  
pp. 161-174
Author(s):  
Henryanto Wijaya
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Least Square ◽  
Board Independence ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
The Impact

The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality.

scholarly journals Faktor – Faktor Yang Mempengaruhi Real Earnings Management Pada Perusahaan Manufaktur di BEI

2020 ◽  
Vol 25 (2) ◽  
pp. 163
Author(s):  
Linda Santioso, Emily Janice, Andreas Bambang Daryatno
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
T Test ◽  
Real Earnings Management ◽  
External Audit ◽  
Audit Firm ◽  
Financial Expertise ◽  
The Impact

This research aims to find out and analyze the impact of audit committee financial expertise, audit quality that is proxied by external audit firm size, and profitability on real earnings management. The method used in this research was purposive sampling with a total sample of 59 manufacturing companies listed in Indonesian Stock Exchange (IDX). The type of data used was secondary data acquired through financial statements extracted from www.idx.co.id. Data analysis methods used in this research were classical assumption analysis, descriptive statistical test, f test, t test, and the test of determination coefficient. T test was used to test this study’s hypothesis. Final result of the study showed that audit committee financial expertise and audit quality proxied by external audit firm size do not have any significant effect on real earnings management, while profitability has been shown to have a positive effect on real earnings management.

scholarly journals Auditing quality characteristics and accounting conservatism: an empirical study of the listed companies in Egypt

2014 ◽  
Vol 11 (2) ◽  
pp. 352-361 ◽  
Author(s):  
Mohammed Moustafa Soliman
Keyword(s):  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Quality Characteristics ◽  
Accounting Conservatism ◽  
Company Size ◽  
Audit Firm ◽  
Auditor Tenure ◽  
The Impact ◽  
Auditor Specialization

The growing issues on the quality of audit and accounting conservatisms have long been regarded and seemed as a hot debated since both could impact on the capital market efficiency. This study aims to investigate the impact of the audit quality which is characterized by audit firm size, auditor specialization, and auditor tenure on accounting conservatisms in the financial reports of the more active 50 non-financial companies listed at Egyptian stock exchange across four years of period from 2007 to 2010. After controlling for company size, leverage and profitability, the results show that auditing quality characteristics (audit firm size, auditor specialization, and auditor tenure) have significant positive relation with accounting conservatism. On the other hand, no significant relationship is found between company size and accounting conservatism. Based on these results, the study provided recommendations to the interested parties.

scholarly journals Audit committee effectiveness characteristics and auditor switches involving industry specialists

2021 ◽  
Vol 18 (3) ◽  
pp. 57-65
Author(s):  
Ankita Singhvi ◽  
Nancy Chun Feng
Keyword(s):  
North American ◽  
Audit Committee ◽  
Financial Data ◽  
Audit Committees ◽  
Stock Ownership ◽  
Committee Chair ◽  
Audit Firm ◽  
Auditor Switches ◽  
The Impact ◽  
Industry Specialist

The aim of this study is to investigate the association between audit committee effectiveness characteristics and auditor switches to or from an industry specialist audit firm. This study uses data on auditor changes from Audit Analytics, financial data from North American Compustat, and hand-collected data including audit committee characteristics (such as audit committee chair tenure, the proportion of auditing experts on the audit committee, etc.), the number of audit committee meetings and stock ownership from proxy statements between 2005 and 2011. The results reveal that firms with audit committees that have a large proportion of auditing experts are more likely to choose an industry specialist auditor when the firm switches its auditor. Furthermore, the results also show that the longer the tenure of the audit committee chair is, the more likely that the firm switches from a non-specialist to a specialist auditor. This study adds to the literature by exploring the association between audit committee effectiveness characteristics and auditor switches involving industry specialists. The findings inform regulators regarding the impact that audit committee effectiveness characteristics have on auditor switches involving specialists

Accounting conservatism and corporate governance: evidence from India

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Meena Sharma ◽  
Rajbir Kaur
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Content Type ◽  
The Board Of Directors ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

Purpose The paper aims to study the impact of corporate governance variables on the adoption of accounting conservatism by S&P BSE 500 index firms. Design/methodology/approach The period for the study is from 2010–2018. The data has been extracted from the BSE website, annual reports of the sample companies and the Prowess IQ database. Panel data methodology has been used to analyse the impact of the corporate governance variables on accounting conservatism. Accounting conservatism is the dependent variable, which has been measured by using the CONACCR (negative accruals) measure and the independent variables include the characteristics of the board of directors and the audit committee. Findings Overall, the relationship between accounting conservatism and corporate governance indicates a significant impact of corporate governance variables, namely, characteristics of the board of directors and the audit committee, on the accounting conservatism policy of the firm. Originality/value This research explores the benefits of conservatism in resolving agency conflict. Very few studies have captured the relationship of individual components of corporate governance with accounting conservatism. Moreover, this study contributes to the literature regarding the influence of corporate governance variables on the extent of conservatism used in accounting records.

scholarly journals Corporate Governance and Accounting Conservatism: The Moderating Role of Family Ownership

2019 ◽  
Vol 3 (2) ◽  
pp. 119
Author(s):  
Nishtiman Mohammed ◽  
Ku Nor Izah Ku Ismail ◽  
Noor Afza Amran
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Accounting Conservatism ◽  
Family Ownership ◽  
Minority Shareholders ◽  
Study Objective ◽  
Board Characteristics ◽  
The Family ◽  
The Impact

This study objective is to investigate the influence of board characteristics and audit committee characteristics on accounting conservatism with respect to the influence of family ownership in Turkey. The findings explained that clients’ demand for accounting conservatism improved because of board characteristics (e.g. board size, independence & women on board) and the audit committee characteristics (e.g. audit committee independence and audit committee expertise). Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. Thus, this study suggests that regulators should increase law enforcement to improve corporate governance in Turkey to accommodate the unique characteristics of family ownership and offer a protected environment for minority shareholders.

Impact of Corporate Governance on the Cash Holding of the Firms: An Empirical Study of Indian Manufacturing Sector

GIS Business ◽  
2017 ◽  
Vol 12 (4) ◽  
pp. 47-52
Author(s):  
Karam Pal Narwal ◽  
Sonia Jindal
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Manufacturing Sector ◽  
Control Variable ◽  
Cash Holding ◽  
Executive Directors ◽  
Control Effect ◽  
Board Size ◽  
Indian Manufacturing Sector ◽  
The Impact

The paper empirically examines the impact of corporate governance on the cash holding of the firms. The components of corporate governance are measured by board size, board meeting, audit committee members, directors remuneration and non executive directors and the cash holding is measured with the log of average cash and size is taken as control variable for the control effect on the dependent variables. Moreover, correlation and panel regression model were employed to examine the relationship between the corporate governance and cash holding. Empirical data was collected from 96 firms over the period of 2004-05 to 2013-14. The results show that directors remuneration and the number of audit committee members positively influence the cash holding and the board size also positively influences the cash holding whereas, the non executive directors and the board meetings do not play any role in enhancing the cash holding.

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