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dc.contributor.authorKhalil, Mohamed*
dc.contributor.authorOzkan, Aydin*
dc.date.accessioned2017-02-23T11:56:27Z
dc.date.available2017-02-23T11:56:27Z
dc.date.issued2016
dc.identifier.citationKhalil M and Ozkan A (2016) Board Independence, Audit Quality and Earnings Management: Evidence from Egypt. Journal of Emerging Market Finance. 15(1): 84-118.en_US
dc.identifier.urihttp://hdl.handle.net/10454/11462
dc.descriptionnoen_US
dc.description.abstractUsing 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.en_US
dc.language.isoenen_US
dc.relation.isreferencedbyhttp://dx.doi.org/10.1177/0972652715623701en_US
dc.subjectEarnings management; Board independence; Audit quality; Corporate governanceen_US
dc.titleBoard Independence, Audit Quality and Earnings Management: Evidence from Egypten_US
dc.status.refereedyesen_US
dc.typeArticleen_US
dc.type.versionNo full-text in the repositoryen_US


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