Women on audit committees and the relationship between related party transactions and earnings management

Akanksha Jalan, S. Badrinath and Bakr Al‐gamrh
Additional contact information
Akanksha Jalan: ESC [Rennes] - ESC Rennes School of Business
S. Badrinath: IIM Indore - Indian iInstitute of Management Indore
Bakr Al‐gamrh: ESC [Rennes] - ESC Rennes School of Business
Authors registered in the RePEc Author Service: Bakr Ali Al-Gamrh

Post-Print from HAL

Abstract: Our results indicate a negative relationship between related‐party transactions (RPT) and earnings management, but a significantly positive relationship between discretionary accruals and the presence of a woman chairing the audit committee. While we observe a positive relationship between RPT volume and earnings quality, we fail to find any relationship between other audit committee characteristics and the latter. One significant result in the article is the positive relation between promoter presence on the audit committee and poor earnings quality. This article documents, for the first time, such a relationship from the perspective of an audit committee, at least in the Indian context.

Date: 2020-05
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Published in Strategic Change, 2020, 29 (3), pp.389-406. ⟨10.1002/jsc.2337⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02898150

DOI: 10.1002/jsc.2337

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().