Purpose The purpose of the study is to examine the effect of managerial stock ownership on the relationship between material internal control weaknesses (ICW) and audit fees. Design/methodology/approach The paper uses multivariate regression analyses on a sample of 1,578 ICW and 1,578...

This research investigates the impact of audit committees' characteristics (audit committee size, independence, activity, financial expertise, and percentage of common stocks owned by audit committee) on improved accounting conservatism and earnings management practices for a sample of 50...

Purpose – The purpose of this study is to investigate the effectiveness of independent audit committees in constraining real earnings management. This study examines the relationships between audit committee characteristics and real activities manipulation. Design/methodology/approach – US...