Corporate Boards, Audit Committees, and Earnings Management: Pre‐ and Post‐SOX Evidence
Aloke Ghosh; Antonio Marra; Doocheol Moon · 2010 · Journal of Business Finance & Accounting
WASTE classifies this as Negative / Null Result Report · AI classification, approximate
The study found no significant effect — useful as a negative control or null benchmark for your own design.
Abstract (excerpt)
Abstract: Primarily motivated by the claims that the recent regulatory initiatives empowering boards and audit committees restrain earnings management, we examine whether board characteristics (composition, size, and structure) and audit…
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Metadata source: OpenAlex · DOI 10.1111/j.1468-5957.2010.02218.x