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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Akanksha Jalan & S. Badrinath & Bakr Al‐gamrh, 2020. "Women on audit committees and the relationship between related party transactions and earnings management," Post-Print hal-02898150, HAL.
    • Handle: RePEc:hal:journl:hal-02898150
    DOI: 10.1002/jsc.2337
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    Cited by:

    1. Sumaia Ayesh Qaderi & Belal Ali Abdulraheem Ghaleb & Abdulwahid Ahmed Hashed & Turki Raji Alhmoud & Hasnah Kamardin, 2023. "Audit Committee Leadership Attributes and CSR Reporting: Evidence from Jordan," SAGE Open, , vol. 13(3), pages 21582440231, August.
    2. Mehmood, Asad & De Luca, Francesco & Quach, Hao, 2023. "Investigating how board gender diversity affects environmental, social and governance performance: Evidence from the utilities sector," Utilities Policy, Elsevier, vol. 83(C).

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