Audit Committee Financial Expertise, Competing Corporate Governance Mechanisms, and Earnings Management

By Joseph V. Carcello, Carl W. Hollingsworth, April Klein, T. L. Neal. 2006

286 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/9adace1ce23642831452255215cef297f63e52f1

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Citations in the corpus

Corporate Governance and Earnings Management: A Survey of Literature (2013, background): “66 Carcello et al. (2006) did not find that the presence of an audit committee financial expert is associated with real earnings management.”
Independent audit committee characteristics and real earnings management (2014, background): “Carcello et al. (2008) use a sample of 350 firms in 2003 to examine the effect of audit committee accounting financial expertise on abnormal production costs and abnormal discretionary expenses.”
Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter? (2018, background): “…expertise operationalize financial expertise as ‘the presence’ of a financial expert on the audit committee (e.g., Bédard, Chtourou, & Courteau, 2004; Carcello et al., 2006;Dhaliwal et al., 2010; Krishnan & Visvanathan, 2008; Liu, Tiras, & Zhuang, 2014; Yang & Krishnan, 2005) or the ‘proportion of…”
Internal Governance and Real Earnings Management (2016, unknown): “We extend this line of research by examining how internal governance affects the extent of real earnings management, complementing studies that examine the impact on real earnings management of other governance mechanisms, such as institutional ownership and board independence (e.g., Bushee 1998; Ca”
Audit Committees and Financial Reporting Quality in Singapore (2015, background): “For example, Carcello et al. (2006) find that independent audit committee members with accounting expertise and certain types of non-accounting financial expertise are most effective in mitigating earnings management. Using internal control weakness as a measure of financial reporting quality, Zhang”
The Impact of Corporate Governance on IFRS Adoption Choices (2013, background): “Audit committee effectiveness is positively associated with financial reporting quality (Klein, 2002; Carcello et al., 2006), with the likelihood of avoiding an earnings decline (Karamanou and Vafeas, 2005; Vafeas, 2005) and negatively associated with the incidence of fraud (Abbott et al., 2004;…”