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The Relationship Between Audit Quality, Board Independence and Audit Committee Independence on Earnings Management Before and after Full Convergence of IFRS

Hong Kok Chee, Lian Kee Phua and Damien Lee Iung Yau
Page: 4902-4906 | Received 21 Sep 2022, Published online: 21 Sep 2022

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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.

How to cite this article:

Hong Kok Chee, Lian Kee Phua and Damien Lee Iung Yau. The Relationship Between Audit Quality, Board Independence and Audit Committee Independence on Earnings Management Before and after Full Convergence of IFRS.
DOI: https://doi.org/10.36478/sscience.2016.4902.4906
URL: https://www.makhillpublications.co/view-article/1818-5800/sscience.2016.4902.4906