Audit committee disclosure tone and earnings management
(2021)
Journal Article
Al-Shaer, H., & Zaman, M. (in press). Audit committee disclosure tone and earnings management. Journal of applied accounting research, https://doi.org/10.1108/JAAR-12-2020-0243
Purpose: This paper examines the effect of audit committee (AC) reporting, measured by the tone of audit committee disclosures, in improving financial reporting quality as proxied by earnings management. Design/methodology/approach: The authors focus... Read More about Audit committee disclosure tone and earnings management.