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Keywords: Earning management
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Journal Articles
International Journal of Accounting and Information Management (2022) 30 (3): 408–426.
Published: 12 April 2022
... earnings management (Chen and Komal, 2018 ; Komal et al., 2021). Consistent with the Blue Ribbon Committee, it is expected that the financial expertise of audit committee members will influence its effectiveness. In line with SOX (Section 407), firms are required to report whether any audit...
