The Impact Of Audit Committees Personal Characteristics On Earnings Management: Evidence From China

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Baolei Qi
Gaoliang Tian


Upper Echelons Theory, Audit Committees, Personal Characteristics, Earnings Management


This study investigates the influence of audit committees personal characteristics on the firms earnings management behavior using Chinas publicly traded firms during 2004-2010. Overall, our findings suggest that audit committees several personal characteristics, such as age, gender, education level, and working experience, are associated with earnings management, which in turn may affect the quality of financial reporting. The results are robust after controlling the size, independence, meeting frequency of audit committee, and other firm specific characteristics. The results are consistent with the predictions based on the Upper Echelons Theory. The contributions to the earnings management literature and implications for regulators and investors are also discussed.


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