文档介绍：The relationship between mittee characteristics, Audit firm size and Earnings management in quarterly financial reports panies listed
in the Stock Exchange of Thailand
Wiwanya Thoopsamut
+66842116482
bankoku@
Aim-orn Jaikengkit
+6622185798
Aim-******@
Department of Accountancy
Faculty merce and Accountancy
Chulalongkorn University
Thailand
The relationship between mittee characteristics, Audit firm size and Earnings management in quarterly financial reports panies listed
in the Stock Exchange of Thailand
Wiwanya Thoopsamut
Aim-orn Jaikengkit
ABSTRACT
The purpose of this study is to examine the relationship between mittee characteristics, audit firm size and earnings management in quarterly financial reports panies listed in the Stock Exchange of Thailand. mittee characteristics consist of the number of meetings of mittees, the average tenure of mittees and the proportion of the mittees with accounting or financial expertise. A negative relation is found between the average tenure of mittees and quarterly earnings management. However, the number of meetings of mittees, the proportion of the mittees with accounting or financial expertise and audit firm size are not significantly related to quarterly earnings management. These results suggest that the average tenure of mittees affect the quality of financial reports.
Key words: mittee, Earnings management, Quarterly financial report
1. INTRODUCTION
The objective of financial statements is to provide information about the financial strength, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions1. The basic functions of the mittee are to oversee the financial reporting process and to monitor manager’s tendencies to manipulate earnings. The primary role of external auditors is to express an opinion on whether an entity's financial statements are free of material misstatements. Thus, external auditors and mitte