Audit Quality, Corporate Governance, and Earnings Management: A Meta-Analysis

601 citations recorded by the source corpus.

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Corporate social responsibility, real activities earnings management, and corporate governance: evidence from Korea (2016, methodology): “A majority of CG-EM studies show that CG plays an important role in constraining EM by monitoring managers’ opportunistic behavior (Chen, Elder, and Hsieh 2007; Kanagaretnam, Lobo, and Whalen 2007; Lin and Hwang 2010).”
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, background): “Lin and Hwang (2010) in their meta-analysis, drawing on 48 prior studies, report a positive relationship between stock ownership by audit committee members and EM, supporting a more focused variant of the entrenchment hypothesis.”
Corporate Governance, Accounting and Finance: A Review (2011, neutral): “Auditor size, tenure and specialisation are shown to be related to the level of earnings management (Lin and Hwang, 2010).”
Audit Quality and Corporate Governance: Evidence from the Microfinance Industry (2012, neutral): “Moreover, Lin and Hwang (2010) document that a highquality audit is expected to both constrain opportunistic earnings management and reduce the risk that material misstatements or omissions will be present in financial reports.1”
Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “This result is consistent with H2 and previous studies (Francis & Yu, 2009; Lin & Hwang, 2010).”