Open AccessBusinessComputer Science

Audit committee, board of director characteristics, and earnings management

April Klein

DOI: 10.1016/s0165-4101(02)00059-9

tlooto Summary

Results suggest that boards structured to be more independent of the CEO are more effective in monitoring the corporate financial accounting process.

Abstract is not available.

KLEIN, April. Audit committee, board of director characteristics, and earnings management. JOURNAL OF ACCOUNTING & ECONOMICS, 2002, 33: 375–400.