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    Board Independence, Audit Quality and Earnings Management: Evidence from Egypt

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    Publication date
    2016
    Author
    Khalil, Mohamed
    Ozkan, Aydin
    Keyword
    Earnings management; Board independence; Audit quality; Corporate governance
    Peer-Reviewed
    yes
    
    Metadata
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    Abstract
    Using a unique dataset for Egyptian firms, we investigate the relationship between board independence, audit quality and earnings management. We test whether firm-level corporate governance provisions matter in an emerging market setting characterised by weak legal enforcement and inadequate external discipline by the market for corporate control. Our results cast doubt on the notion that a higher ratio of nonexecutive members is associated with lower earnings management. We find that the effect of board independence on earnings management practices is contingent on the levels of ownership held by executive directors and large shareholders, as well as the composition of audit committee. In addition, the results are consistent with the view that high-quality auditors are effective in reducing earnings management.
    URI
    http://hdl.handle.net/10454/11462
    Version
    No full-text in the repository
    Citation
    Khalil M and Ozkan A (2016) Board Independence, Audit Quality and Earnings Management: Evidence from Egypt. Journal of Emerging Market Finance. 15(1): 84-118.
    Link to publisher’s version
    http://dx.doi.org/10.1177/0972652715623701
    Type
    Article
    Collections
    Management and Law Publications

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