Does Audit Committee Effectiveness Mean Less Fraud in Financial Statement?: An Emerging Context
| المصدر: | مجلة التجارة والتمويل |
|---|---|
| الناشر: | جامعة طنطا - كلية التجارة |
| المؤلف الرئيسي: | Attia, Eman Fathi (Author) |
| المجلد/العدد: | ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2024
|
| الشهر: | مارس |
| الصفحات: | 52 - 79 |
| ISSN: |
1110-4716 |
| رقم MD: | 1479556 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Committee Independence | Financial Reporting | Accrual Earnings Management | Egyptian Context
|
| رابط المحتوى: |
عدد مرات التحميل
5
| LEADER | 02021nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 2223022 | ||
| 041 | |a eng | ||
| 044 | |b مصر | ||
| 100 | |a Attia, Eman Fathi |e Author |9 736162 | ||
| 245 | |a Does Audit Committee Effectiveness Mean Less Fraud in Financial Statement?: |b An Emerging Context | ||
| 260 | |b جامعة طنطا - كلية التجارة |c 2024 |g مارس | ||
| 300 | |a 52 - 79 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This study looks at the impact of governance variables, notably audit committee independence, on earnings manipulation practices (discretionary accruals). We use a panel of 78 Egyptian public businesses from 2010 to 2020 to investigate the relationship between governance structure and earnings management, as measured by discretionary accruals. EM activity based on discretionary accruals (DAs) is measured using the modified Jones model (1995), Kasznik (1999), Kotahri, Leon, and Wasely's (2005) model, and Raman and Shahrur's (2008). Feasible Generalised Least Squares (FGLS) found that audit committee independence is adversely and strongly associated to DAs. Given these findings, the FGLS revealed negative relationship between Audit committee independence and earnings manipulations. we recommend that policymakers carefully weigh the benefits and drawbacks of governance indicators while implementing appropriate financial policies to improve the quality of financial reporting in emerging markets. | ||
| 653 | |a السياسات المالية |a التقارير المالية |a الرقابة الداخلية |a إدارة المخاطر | ||
| 692 | |b Audit Committee Independence |b Financial Reporting |b Accrual Earnings Management |b Egyptian Context | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Business |6 Management |c 030 |f Al-Tiǧāraẗ wa Al-Tamwīl |l 001 |m ع1 |o 1025 |s مجلة التجارة والتمويل |t Journal of Trade and Financing |v 044 |x 1110-4716 | ||
| 856 | |u 1025-044-001-030.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1479556 |d 1479556 | ||
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