The role of audit committees in decreasing earnings management: Korean evidence

By Jong-Hag Choi, Kyu－An Jeon, Jong-il Park. 2004

150 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/59b55c860102051e9ae4ba5b550f35216251538d

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In Accounting

1. Zongjun Wang
2. M. A. Gulzar

Citations in the corpus

• Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms (2011, background): “Choi et al. (2004) and Park and Shin (2003) found a significant relationship between the audit committee and earning management. In contrast, Peasnell et al. (2001) and Rahman and Ali 2007 found no significant relationship.”