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DC Field | Value | Language |
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dc.contributor.author | Kapkiyai, Collins | - |
dc.contributor.author | Cheboi, Josephat | - |
dc.contributor.author | Komen, Joyce | - |
dc.date.accessioned | 2021-09-28T09:43:46Z | - |
dc.date.available | 2021-09-28T09:43:46Z | - |
dc.date.issued | 2020-02 | - |
dc.identifier.uri | http://ir.mu.ac.ke:8080/jspui/handle/123456789/5247 | - |
dc.description.abstract | Objective: The papersought to investigate the role of an effective audit committee in controlling earnings management practices.Design / Methodology: A panel data sourced from the audited financial reports of firms listed at the KenyanNairobi Securities Exchange for the periods between 2004 and 2017 were analyzed using a panel regression model. Findings: Audit committee effectiveness proved an important monitoring mechanism forearnings management. The independence, Meeting frequency,and financial expertise of the audit committee evidenced a negative and significant effect on earnings management.Practical Implications: Firms needto ensure that their audit committeesoperate effectively. This is achieved through enhancing their independence, ensuring optimal meeting frequency,and a higher number of members with financial expertise for fewerearnings management. Originality: The paper suggests the ways through which audit committee effectiveness can beenhanced to reduce earnings management amidrampant global financial scandals. | en_US |
dc.language.iso | en | en_US |
dc.publisher | SEISENSE | en_US |
dc.subject | Earnings Management | en_US |
dc.subject | Audit Committee EffectivenessAudit | en_US |
dc.subject | Audit Committee FinancialExpertise | en_US |
dc.title | Audit committee effectiveness and earnings management among publicly listed firms in Kenya | en_US |
dc.type | Article | en_US |
Appears in Collections: | School of Business and Economics |
Files in This Item:
File | Description | Size | Format | |
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document(1).pdf | 807.75 kB | Adobe PDF | View/Open |
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