 Do board and audit characteristics affect earnings management in times of Covid-19?Ahmed Hunjra (), Fitim Deari, Rashid Mehmood and Mamdouh Abdulaziz Saleh Al-Faryan International Journal of Accounting, Auditing and Performance Evaluation, 2025, vol. 21, issue 1/2, 18-41 Abstract: An effective board of directors and audit characteristics play an important part in transparency in financial information. We investigate the impact of board and audit characteristics on earnings management of banks in South Asia. We obtain data from the Data Stream of 109 listed banks of the four South Asian countries for the time spanning from 2010 to 2021. We apply the fixed effect regression model and generalised method of moments (GMM) to analyse the results. We discover that the size and board meeting frequency have a substantial negative impact on earnings management. Additionally, audit characteristics like quality of audits, size and activity of the audit committee have a negative impact on earnings management. While CEO duality has a positive impact on earnings management in selected South Asian banks. Our study is useful for management to be aware of their aggressive policies and outcomes of manipulations in earnings. Keywords: corporate governance; audit characteristics; board characteristics; earnings management; banks; South Asian countries. (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:18-41 Access Statistics for this article More articles in International Journal of Accounting, Auditing and Performance Evaluation from Inderscience Enterprises Ltd |
Is your work missing from RePEc? Here is how to contribute.
Questions or problems? Check the EconPapers FAQ or send mail to .
EconPapers is hosted by the
School of Business at Örebro University.