Corporate Governance Mechanism Constraining Earning Management in Malaysian Listed Companies

被引：0

作者：

Khan, Muhammad Anees ^{[1
]}

Ibrahim, Mohd Yussoff ^{[1
]}

机构：

[1] Univ Teknol PETRONAS, Dept Management & Humanities, Tronoh Seri Iskandar, Malaysia

来源：

2ND INTERNATIONAL SYMPOSIUM ISTMET 2015 TECHNOLOGY MANAGEMENT & EMERGING TECHNOLOGIES | 2015年

关键词：

Earning Management; Corporate Governance Mechanism; Board Size; Audit Committee Financial Expertise; Industry Specialized Auditor; Malaysia; AUDIT COMMITTEE; PERFORMANCE; OWNERSHIP; MARKET; BOARD;

D O I：

暂无

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

This paper proposes to investigate the postulations of renowned agency theory and Earning Management (EM) in relation to Corporate Governance (CG) mechanism and external audit that CG mechanism and external auditor constrains EM. The paper conceptualized three attributes (board size, audit committee financial expertise and industry specialized auditor) from CG mechanism and external auditor in relation to EM practices in Malaysian listed companies. This is a conceptual paper which proposes to investigate the correlation between the size of board and EM, financial expertise of audit committee and EM and industry specialized auditor and EM. The proposed study has value for Malaysian government, policy makers, corporate boards, stock exchange and shareholders by highlighting the distinct impact of EM practices and its relation with board size, audit committee financial expertise and industry specialized auditor.

引用

页数：5

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