The Management of Corporate Earnings and Audit Committee Effectiveness

  • Houghton, Keith (PI)
  • Jubb, Christine Ann (CoI)

    Project: Research

    Project Details

    Description

    The management of corporate earnings as an issue of social and economic importance has been given substantial prominence recently (e.g. Enron, HIH). Mandated audit committees (AC) for large companies has been proposed by Federal Government initiated inquiries (Ramsay 2001, JCPAA 2002) and is a key part to the Government s response to those inquiries (CLERP 9). ACs are not without critics (eg Wolnizer 1995). This study examines longitudinally the effectiveness of ACs in influencing corporate earnings management behaviour. This study will aid the Federal Government sponsored Financial Reporting Council in its task of monitoring the effectiveness post-CLERP 9 implementation.
    StatusFinished
    Effective start/end date1/01/0431/12/06

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