Please use this identifier to cite or link to this item:
http://ir.mu.ac.ke:8080/jspui/handle/123456789/5247
Title: | Audit committee effectiveness and earnings management among publicly listed firms in Kenya |
Authors: | Kapkiyai, Collins Cheboi, Josephat Komen, Joyce |
Keywords: | Earnings Management Audit Committee EffectivenessAudit Audit Committee FinancialExpertise |
Issue Date: | Feb-2020 |
Publisher: | SEISENSE |
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. |
URI: | http://ir.mu.ac.ke:8080/jspui/handle/123456789/5247 |
Appears in Collections: | School of Business and Economics |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
document(1).pdf | 807.75 kB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.