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The Management of Corporate Earnings and Audit Committee Effectiveness. The ?management? of corporate earnings as an issue of social and economic importance has been given substantial prominence recently (e.g. Enron, HIH). Mandated audit committees (AC) for large companies has been proposed by Federal Government initiated inquiries (Ramsay 2001, JCPAA 2002) and is a key part to the Government's response to those inquiries (CLERP 9). ACs are not without critics (eg Wolnizer 1995). This study ex ....The Management of Corporate Earnings and Audit Committee Effectiveness. The ?management? of corporate earnings as an issue of social and economic importance has been given substantial prominence recently (e.g. Enron, HIH). Mandated audit committees (AC) for large companies has been proposed by Federal Government initiated inquiries (Ramsay 2001, JCPAA 2002) and is a key part to the Government's response to those inquiries (CLERP 9). ACs are not without critics (eg Wolnizer 1995). This study examines longitudinally the effectiveness of ACs in influencing corporate earnings management behaviour. This study will aid the Federal Government sponsored Financial Reporting Council in its task of monitoring the effectiveness post-CLERP 9 implementation. Read moreRead less
Australia's Regulatory Response to Recent Corporate Collapses and Perceived Auditing Deficiencies. The corporate collapses of recent years have cost shareholders and other stakeholders hundreds of millions of dollars. However, various reforms in accounting and governance are coming into force. As these reforms differ markedly from those in other jurisdictions (notably the USA), Australian based research is essential in understanding the effectiveness of the changes in moderating certain corpor ....Australia's Regulatory Response to Recent Corporate Collapses and Perceived Auditing Deficiencies. The corporate collapses of recent years have cost shareholders and other stakeholders hundreds of millions of dollars. However, various reforms in accounting and governance are coming into force. As these reforms differ markedly from those in other jurisdictions (notably the USA), Australian based research is essential in understanding the effectiveness of the changes in moderating certain corporate behaviour. This research provides a measure of efficacy of these reforms in terms of measures of "manipulation" of corporate earnings. The results of the research will provide evidence of the efficacy of the reforms and pointers to further enhancements. Read moreRead less