Problem directors on the audit commitee and financial reporting quality
Ahsan Habib and MD. Borhan Uddin Bhuiyan (School of Accountancy, Massey University, Auckland, New Zealand)
| Year of publication: |
February 2016
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|---|---|
| Authors: | Habib, Ahsan ; Bhuiyan, Md. Borhan Uddin |
| Published in: |
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales. - Abingdon : Routledge, Taylor & Francis Group, ISSN 0001-4788, ZDB-ID 83112-8. - Vol. 46.2016, 2, p. 121-144
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| Subject: | corporate governance | problem directors | discretionary accruals | real earnings management | Corporate Governance | Corporate governance | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Wirtschaftsprüfung | Financial audit | Führungskräfte | Managers | Vorstand | Executive board | Prinzipal-Agent-Theorie | Agency theory | Jahresabschluss | Financial statement | Rechnungsabgrenzung | Accruals and deferrals |