@article{MAKHILLTSS2016112023762,
    title = {The Relationship Between Audit Quality, Board Independence and Audit Committee Independence on Earnings Management Before and after Full Convergence of IFRS},
    journal = {The Social Sciences},
    volume = {11},
    number = {20},
    pages = {4902-4906},
    year = {2016},
    issn = {1818-5800},
    doi = {sscience.2016.4902.4906},
    url = {https://makhillpublications.co/view-article.php?issn=1818-5800&doi=sscience.2016.4902.4906},
    author = {Hong Kok,Lian Kee and},
    keywords = {Earnings management,audit committee,audit quality,independent directors,Malaysia},
    abstract = {This study examines the relationship between corporate governance mechanisms (audit committee, independent directors and audit quality) and earnings management. The study period examined was 2006/07 (pre-IFRS regime and 2012/13 (post-IFRS regime) and covered 176 and 175 firms, respectively. Unbalanced panel data analysis was used. The findings show that, pre-IFRS regime, corporate governance mechanism of independent directors mitigate earnings management but post-IFRS regime, auditor size (represented by Big 4 audit firms and non-Big 4 audit firms) mitigate earnings management and audit committee and independent directors do not mitigate earnings management.}
    }