Development of a compartmentalized model for insight into the structured metabolic pathway of carbon metabolism in cassava leaves
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Publication Details
Author list: Punyasu N., Kalapanulak S., Siriwat W., Saithong T.
Publisher: Primrose Hall Publishing Group
Publication year: 2019
Volume number: 13
Issue number: 4
Start page: 605
End page: 615
Number of pages: 11
ISSN: 2201-1315
eISSN: 2201-1315
Languages: English-Great Britain (EN-GB)
Abstract
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.
Keywords
Audit Committee, Earnings Quality, Malaysia
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