The Effect of Independence Audit Committee on Earnings Management: The Case in French

Anis Ben Amar ()

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2014, vol. 4, issue 1, 96-102

Abstract: Corporate failures and accounting scandals (e.g. Enron, Worldcom cases etc.) have provided a strong incentive to regulators to consider the major role that audit committees can play. This current study extends the Piot and Janin (2007) study and examines the relationship between independence audit committee and the proceeded measures of earnings management. Using a sample consisting of 279 firm- year observations concerning the years ranging from 2002 to 2005, the results of this study shows that the audit committee independence is linked to earnings management. Yet, contrary to the intentions of new directives promulgated by several ruling bodies, it seems clear to us that a totally-independent audit committee does not influence earnings management.

Keywords: Earnings management; Audit committees; Independence (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:4:y:2014:i:1:p:96-102

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