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dc.contributor.convenorKaren Benson and David K. Ding
dc.contributor.authorLin, Philip
dc.contributor.authorHutchinson, Marion
dc.contributor.authorPercy, Majella
dc.contributor.editorPhilip Gray and Vidhan Goyal
dc.description.abstractThis paper attempts to determine whether the adoption of recommended corporate governance practices by Chinese firms is associated with less earnings management proxied by abnormal accruals. We examine the role of the audit committee and ownership concentration in preventing earnings management using Chinese firms listed in Hong Kong. The results of this preliminary analysis show that the frequency of audit committee meetings is associated with reduced levels of abnormal accruals, our measure of earnings management. We conclude that audit committee activity is an important factor in constraining the propensity of managers to engage in earnings management. In contrast, we find that the size of the audit committee is associated with increased levels of abnormal accruals and suggest that increasing the size of the audit committee creates information asymmetry between the audit committee and management that reduces the monitoring capacity of the audit committee. We do not find any association between audit committee independence, financial and industry experience, or ownership concentration and abnormal accruals.
dc.publisherThe University of Queensland
dc.publisher.placeSt Lucia, Australia
dc.relation.ispartofconferencenameAsian Finance Association International Conference 2009
dc.relation.ispartofconferencetitleAsian Finance Association International Conference 2009
dc.relation.ispartoflocationBrisbane, Australia
dc.subject.fieldofresearchCorporate Governance and Stakeholder Engagement
dc.titleThe role of the audit committee and institutional investors in constraining earnings management: evidence from Chinese firms listed in Hong Kong
dc.typeConference output
dc.type.descriptionE1 - Conferences
dc.type.codeE - Conference Publications
gro.hasfulltextNo Full Text
gro.griffith.authorPercy, Majella

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    Contains papers delivered by Griffith authors at national and international conferences.

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