Please use this identifier to cite or link to this item:
https://hdl.handle.net/20.500.12540/327
DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Liu, Su-Ping | en_US |
dc.contributor.author | Zhang, Yuqing | en_US |
dc.date.accessioned | 2020-12-13T02:07:59Z | - |
dc.date.available | 2020-12-13T02:07:59Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Zhang, Y. (2020). Audit committee size and financial reporting quality [Unpublished bachelor's thesis]. Wenzhou-Kean University. | en_US |
dc.identifier.uri | https://hdl.handle.net/20.500.12540/327 | - |
dc.description.abstract | This paper explores the relationship between audit committee size and financial reporting quality in China. The empirical study uses a sample of 829 Chinese listed companies and 1822 year-observations from the period of 2015-2017. Panel regression is conducted to test the hypothesis, and it finds that the large size of the audit committee has a negative and significant relationship with the quality of financial reports. Although the normal belief is corporate governance can facilitate the resource allocation and efficiency of decision-making, the result of the study suggests that there is a need for companies not to have too big audit committee as it may cause problems of increasing number of free-riders as well as delayed decisions, which results in a low financial reporting quality. As a new practice in China, audit committee formation is not mature enough for it to function effectively. | en_US |
dc.format.extent | 28 pages | en_US |
dc.format.mimetype | application/pdf | en_US |
dc.language.iso | eng | en_US |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | - |
dc.title | Audit committee size and financial reporting quality | en_US |
dc.type | Thesis | en_US |
dc.rights.license | Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) | en_US |
wku.group | College of Business and Public Management | en_US |
wku.identifier.studentID | 1025996 | en_US |
dc.subject.keywords | Audit Committee Size | en_US |
dc.subject.keywords | Discretionary Accruals | en_US |
dc.subject.keywords | Financial Reporting Quality | en_US |
wku.thesis.degree | Bachelor of Science | en_US |
wku.degree.discipline | Accounting | en_US |
wku.degree.grantor | Wenzhou-Kean University | en_US |
Appears in Collections: | Theses and Dissertations |
Files in This Item:
File | Description | Size | Format | |
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wku_etd001_cbpm01_000300.pdf | 337.46 kB | Adobe PDF | View/Open |
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This item is licensed under a Creative Commons License