Development of a compartmentalized model for insight into the structured metabolic pathway of carbon metabolism in cassava leaves

บทความในวารสาร

ผู้เขียน/บรรณาธิการ

กลุ่มสาขาการวิจัยเชิงกลยุทธ์

ไม่พบข้อมูลที่เกี่ยวข้อง

รายละเอียดสำหรับงานพิมพ์

รายชื่อผู้แต่ง: Punyasu N., Kalapanulak S., Siriwat W., Saithong T.

ผู้เผยแพร่: Primrose Hall Publishing Group

ปีที่เผยแพร่ (ค.ศ.): 2019

Volume number: 13

Issue number: 4

หน้าแรก: 605

หน้าสุดท้าย: 615

จำนวนหน้า: 11

นอก: 2201-1315

eISSN: 2201-1315

URL: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85073101104&partnerID=40&md5=dc864ce5242bbd9ee2bd30571a5397eb

ภาษา: English-Great Britain (EN-GB)

บทคัดย่อ

In this study, we investigate the relationship between the Audit Committee and earnings quality. The audit committee plays an important role in the improvement of earnings quality. Our Empirical evidence shows that the Audit Committee does not allow management to get involved in earnings management and examine all the activities of management thoroughly to ensure better earnings quality. Firms are usually identified by weak internal audit control. We used two models to measure earnings quality, the first introduced in the year 1991 by Jones (very commonly used) and the second introduced in the year 2002 by Dechow and Dichev. Our results show that the audit committee curtail earnings management activities in firms. We also define the conflicts between the two measures of earnings quality and the audit committee. Earnings management was usually found where the majority of the audit committee consisted of independent directors. The audit committee should be independent and perform an unbiased role in the development of the firm. ฉ 2019 Primrose Hall Publishing Group.

คำสำคัญ

Audit Committee, Earnings Quality, Malaysia