Impact of family dominance on monitoring of earnings management by audit committees: Evidence from Hong Kong

206 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.

Beyond gender diversity: How specific attributes of female directors affect earnings management (2017, background): “3 Jones (1991) relates total accruals to the change in sales ( ) and gross property plant and equipment (PPP) as given below: [ ] ( ) ( ) Sales are subject to earnings management by managers (i.”
Corporate Governance and Earnings Management: A Meta‐Analysis (2009, background): “, the portion of accruals not explained by different factors such as (in the Jones [1991] original model) change in revenues, and the level of gross property, plant, and equipment (the last component is included only in total accruals models).”
Accounting Research in Family Firms: Theoretical and Empirical Challenges (2014, background): “…on the board/ top management Audit effort, as proxied by fees and choice of high-quality (BIG4) auditor, are affected by family relationships Jaggi and Leung (2007) JIAAT FA Earnings management Agency Family vs. nonfamily Family members on board Audit committees constrain earnings…”