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Josephat Cheboi
Moi University, Kenya
Economics, Econometrics & Finance Social Sciences

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Audit Committee Effectiveness and Earnings Management Among Publicly Listed Firms in Kenya Collins Kapkiyai; Josephat Cheboi; Joyce Komen
SEISENSE Journal of Management Vol. 3 No. 2 (2020): SEISENSE Journal of Management
Publisher : SEISENSE (PRIVATE) LIMITED

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.135 KB) | DOI: 10.33215/sjom.v3i2.292

Abstract

Objective: The paper sought to investigate the role of an effective audit committee in controlling earnings management practices. Design / Methodology: A panel data sourced from the audited financial reports of firms listed at the Kenyan Nairobi Securities Exchange for the periods between 2004 and 2017 were analyzed using a panel regression model. Findings: Audit committee effectiveness proved an important monitoring mechanism for earnings management. The independence, Meeting frequency, and financial expertise of the audit committee evidenced a negative and significant effect on earnings management. Practical Implications: Firms need to ensure that their audit committees operate effectively. This is achieved through enhancing their independence, ensuring optimal meeting frequency, and a higher number of members with financial expertise for fewer earnings management. Originality: The paper suggests the ways through which audit committee effectiveness can be enhanced to reduce earnings management amid rampant global financial scandals.
Co-Authors Collins Kapkiyai Joyce Komen