Development of a multiplex immunochromatographic strip test and ultrasensitive electrochemical immunosensor for hepatitis B virus screening
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Publication Details
Author list: Akkapinyo C., Khownarumit P., Waraho-Zhmayev D., Poo-arporn R.P.
Publisher: Elsevier
Publication year: 2020
Journal: Analytica Chimica Acta (0003-2670)
Volume number: 1095
Start page: 162
End page: 171
Number of pages: 10
ISSN: 0003-2670
Languages: English-Great Britain (EN-GB)
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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. © 2019 Primrose Hall Publishing Group.
Keywords
Audit Committee, Earnings Quality, Malaysia
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