Ahmed Bamahros, Hasan Mohammed and Shaari, Hasnah and Surbakti, Lidya Primta (2017) Effect of audit committee expertise and meeting on earnings quality in Indonesian listed companies: a conceptual approach. Journal of Accounting and Finance in Emerging Economies, 3 (1). pp. 47-54. ISSN 2519-0318

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Abstract

Purpose: The purpose of this paper will focus on monitoring and improving corporate governance through earnings quality. In particular, audit committee effectiveness is seen as a significant factor in ensuring effective corporate governance and in view of this, the aim of this paper is to develop a conceptual framework that will examine the impact expertise, meeting and meeting attendance on the earnings quality of companies. Methodology: Future empirical studies could be conducted quantitatively with secondary data. The report from annual reports of companies listed in Indonesia Stock Exchange (IDX) starting from the period of implementation of the new code on implementation guideline in 2013.Implication: In fact, the main issue was centered on financial reporting manipulations and there is need to examine and develop a mechanism that in addition, agency theory is expected to explain the above three factors in providing explanation to accounting information that relates to the earnings quality under study.Finally, it is expected that future empirical studies with this conceptual framework can enhance earnings quality for users of financial statements such as: investors, creditors, shareholders and other stakeholders in Indonesia and beyond.

Item Type:	Article
Uncontrolled Keywords:	Audit Committee, Audit Committee Expertise, Audit Committee Meeting, Earnings Quality
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Mrs. Norazmilah Yaakub
Date Deposited:	22 Apr 2019 01:24
Last Modified:	22 Apr 2019 01:24
URI:	https://repo.uum.edu.my/id/eprint/25978

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