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Do board and audit characteristics affect earnings management in times of Covid-19

Ahmed Imran Hunjra et al.

International Journal of Accounting, Auditing and Performance Evaluation2025https://doi.org/10.1504/ijaape.2025.144896article
AJG 2ABDC C
Weight
0.46

What the paper says

An effective board of directors and audit characteristics play an important part in transparency in financial information. We investigate the impact of board and audit characteristics on earnings management of banks in South Asia. We obtain data from the Data Stream of 109 listed banks of the four South Asian countries for the time spanning from 2010 to 2021. We apply the fixed effect regression model and generalised method of moments (GMM) to analyse the results. We discover that the size and board meeting frequency have a substantial negative impact on earnings management. Additionally, audit characteristics like quality of audits, size and activity of the audit committee have a negative impact on earnings management. While CEO duality has a positive impact on earnings management in selected South Asian banks. Our study is useful for management to be aware of their aggressive policies and outcomes of manipulations in earnings.

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https://doi.org/https://doi.org/10.1504/ijaape.2025.144896

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@article{ahmed2025,
  title        = {{Do board and audit characteristics affect earnings management in times of Covid-19}},
  author       = {Ahmed Imran Hunjra et al.},
  journal      = {International Journal of Accounting, Auditing and Performance Evaluation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1504/ijaape.2025.144896},
}

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Do board and audit characteristics affect earnings management in times of Covid-19

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Evidence weight

0.46

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.37 × 0.4 = 0.15
M · momentum0.60 × 0.15 = 0.09
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.