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• W2020104394 abstract "Abstract Member States in the European Union will be required to establish audit committees for all public-interest entities, according to the EU 8th Directive on Company Law. This EU 8th Directive creates a convergence of corporate oversight for both audit processes and financial reporting process and thus provides an opportunity to examine and contrast associations that exist among audit committee, board of directors characteristics with audit committee alignment, and the impact of such alignment on earnings management. Results of a logistic regression analysis suggest that firms with audit committees possessing greater financial expertise, with larger boards and more independent boards are less likely to engage in audit committee alignment while firms with audit committees possessing greater governance expertise are more likely to engage in alignment. In addition, we find that firms associated with audit committee alignment engage in less earnings management." @default.
• W2020104394 created "2016-06-24" @default.
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• W2020104394 date "2008-12-01" @default.
• W2020104394 modified "2023-09-27" @default.
• W2020104394 title "An exploratory study of the effects of the European Union 8th Directive on Company Law on audit committees: Evidence from EU companies listed on the US stock exchanges" @default.
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• W2020104394 doi "https://doi.org/10.1016/j.adiac.2008.09.001" @default.
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