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The Effect of Independence Audit Committee on Earnings Management: The Case in French

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  • Anis Ben Amar

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Abstract

Corporate failures and accounting scandals (e.g. Enron, Worldcom cases etc.) have provided a strong incentive to regulators to consider the major role that audit committees can play. This current study extends the Piot and Janin (2007) study and examines the relationship between independence audit committee and the proceeded measures of earnings management. Using a sample consisting of 279 firm- year observations concerning the years ranging from 2002 to 2005, the results of this study shows that the audit committee independence is linked to earnings management. Yet, contrary to the intentions of new directives promulgated by several ruling bodies, it seems clear to us that a totally-independent audit committee does not influence earnings management.

Suggested Citation

  • Anis Ben Amar, 2014. "The Effect of Independence Audit Committee on Earnings Management: The Case in French," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 96-102, January.
  • Handle: RePEc:hur:ijaraf:v:4:y:2014:i:1:p:96-102
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    Cited by:

    1. Anis Ben Amar & Mohamed Chabchoub, 2016. "Audit Quality and Earnings Management to Avoid Losses and Earnings Decreases: The French Case," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(4), pages 20-27, October.

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