Discovery Projects - Grant ID: DP0452600

Funding Activity

Website
http://dataportal.arc.gov.au/NCGP/Web/Grant/Grant/DP0452600

Funding Status
Closed

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Funded Activity Summary

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.

Funded Activity Details

Start Date: 01-01-2004

End Date: 31-12-2005

Funding Scheme: Discovery Projects

Funding Amount: $73,000.00

Funder: Australian Research Council

Research Topics

ANZSRC Field of Research (FoR)

Auditing And Accountability | Accounting, Auditing and Accountability | Financial Accounting

ANZSRC Socio-Economic Objective (SEO)

Microeconomic issues not elsewhere classified | Industry costs and structure |

Other Keywords

Accounting, Auditing and Accountability | Auditing And Accountability | Financial Accounting | Industry costs and structure | Microeconomic issues not elsewhere classified

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