内部治理结构外文文献.doc

Internal governance structures and earnings management Ryan Davidson ,Jenny Goodwin-Stewart ,Pamela Kent Abstract This paper investigates the role of a firms internal governance structures constraint in earnings management. It is hypothesized that the practice of earnings management is systematically related to the strength of internal corporate governance mechanisms,including the board of directors ,the audit committee,the internal audit function and the choice of external auditor. Based on a broad cross-sectional sample of 434 listed Australian firms,for the financial year ending in 200,a m