TY  - JOUR
T1  - The Relationship Between Audit Quality, Board Independence and Audit Committee Independence on Earnings Management Before and after Full Convergence of IFRS
AU - Chee, Hong Kok AU - Phua, Lian Kee AU - Iung Yau, Damien Lee 
JO  - The Social Sciences
VL  - 11
IS  - 20
SP  - 4902
EP  - 4906
PY  - 2016
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2016.4902.4906
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2016.4902.4906
KW  - Earnings management
KW  -audit committee
KW  -audit quality
KW  -independent directors
KW  -Malaysia
AB  - 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.
ER  -