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Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies

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  • Laura Sierra García
  • Emiliano Ruiz Barbadillo
  • Manuel Orta Pérez

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  • Laura Sierra García & Emiliano Ruiz Barbadillo & Manuel Orta Pérez, 2012. "Audit committee and internal audit and the quality of earnings: empirical evidence from Spanish companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(2), pages 305-331, May.
    • Handle: RePEc:kap:jmgtgv:v:16:y:2012:i:2:p:305-331
    DOI: 10.1007/s10997-010-9152-3
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    References listed on IDEAS

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    1. Klein, April, 2002. "Audit committee, board of director characteristics, and earnings management," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 375-400, August.
    2. Michael C. Jensen, 2010. "The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems," Journal of Applied Corporate Finance, Morgan Stanley, vol. 22(1), pages 43-58, January.
    3. Bartov, Eli & Gul, Ferdinand A. & Tsui, J.S.L.Judy S. L., 2000. "Discretionary-accruals models and audit qualifications," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 421-452, December.
    4. Menon, Krishnagopal & Deahl Williams, Joanne, 1994. "The use of audit committees for monitoring," Journal of Accounting and Public Policy, Elsevier, vol. 13(2), pages 121-139.
    5. Collier, Paul & Gregory, Alan, 1999. "Audit committee activity and agency costs," Journal of Accounting and Public Policy, Elsevier, vol. 18(4-5), pages 311-332.
    6. Musa Mangena & Richard Pike, 2005. "The effect of audit committee shareholding, financial expertise and size on interim financial disclosures," Accounting and Business Research, Taylor & Francis Journals, vol. 35(4), pages 327-349.
    7. Mark S. Beasley & Steven E. Salterio, 2001. "The Relationship between Board Characteristics and Voluntary Improvements in Audit Committee Composition and Experience," Contemporary Accounting Research, John Wiley & Sons, vol. 18(4), pages 539-570, December.
    8. DeFond, Mark L. & Jiambalvo, James, 1994. "Debt covenant violation and manipulation of accruals," Journal of Accounting and Economics, Elsevier, vol. 17(1-2), pages 145-176, January.
    9. Jenny Goodwin‐Stewart & Pamela Kent, 2006. "Relation between external audit fees, audit committee characteristics and internal audit," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(3), pages 387-404, September.
    10. Yermack, David, 1996. "Higher market valuation of companies with a small board of directors," Journal of Financial Economics, Elsevier, vol. 40(2), pages 185-211, February.
    11. Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
    12. Klein, April, 1998. "Firm Performance and Board Committee Structure," Journal of Law and Economics, University of Chicago Press, vol. 41(1), pages 275-303, April.
    13. K. Peasnell & P. Pope & S. Young, 2000. "Detecting earnings management using cross-sectional abnormal accruals models," Accounting and Business Research, Taylor & Francis Journals, vol. 30(4), pages 313-326.
    14. Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
    15. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    16. Ryan Davidson & Jenny Goodwin‐Stewart & Pamela Kent, 2005. "Internal governance structures and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 45(2), pages 241-267, July.
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    Cited by:

    1. Redhwan Ahmed Al-Dhamari & Bakr Al-Gamrh & Ku Nor Izah Ku Ismail & Samihah Saad Haji Ismail, 2018. "Related party transactions and audit fees: the role of the internal audit function," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 187-212, March.
    2. Lerong He & Rong Yang & Yuanlong He, 2018. "Does social exchange relationship impair audit committee effectiveness?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(2), pages 219-249, June.
    3. Elnahass, Marwa & Salama, Aly & Yusuf, Noora, 2022. "Earnings management and internal governance mechanisms: The role of religiosity," Research in International Business and Finance, Elsevier, vol. 59(C).
    4. Helmi A. Boshnak, 2021. "The Impact of Audit Committee Characteristics on Audit Quality: Evidence from Saudi Arabia," International Review of Management and Marketing, Econjournals, vol. 11(4), pages 1-12.
    5. Mélanie Roussy & Alexandre Perron, 2018. "New Perspectives in Internal Audit Research: A Structured Literature Review," Accounting Perspectives, John Wiley & Sons, vol. 17(3), pages 345-385, September.
    6. Josep Garcia-Blandon & Josep Maria Argilés-Bosch & Monica Martinez-Blasco & David Castillo Merino, 2018. "On the relationship between compliance with recommendations on the audit committee of codes of good practices and financial reporting quality," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(4), pages 921-946, December.
    7. Marius Gros & Sebastian Koch & Christoph Wallek, 2017. "Internal audit function quality and financial reporting: results of a survey on German listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 21(2), pages 291-329, June.
    8. Shivan Sarpal, 2017. "Analyzing Performance Implications of Selected Audit Committee Characteristics: A Study of Indian Corporate Sector," Business Perspectives and Research, , vol. 5(2), pages 137-150, July.
    9. Abdalwali Lutfi & Saleh Zaid Alkilani & Mohamed Saad & Malek Hamed Alshirah & Ahmad Farhan Alshirah & Mahmaod Alrawad & Malak Akif Al-Khasawneh & Nahla Ibrahim & Abeer Abdelhalim & Mujtaba Hashim Rama, 2022. "The Influence of Audit Committee Chair Characteristics on Financial Reporting Quality," JRFM, MDPI, vol. 15(12), pages 1-15, November.
    10. Sunday Azeita OKOUGHENU & Oluwasegun Temitayo ODUNSI, 2023. "Audit Quality And Earnings Quality Reporting Of Nigerian Listed Oil And Gas Companies: The Moderating Influence Of Audit Committee," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 8(4), pages 65-75.

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