The effect of selected corporate governance, external audit and audit committee factors on constraining earnings management practice among publicly listed companies in the Philippines
Date of Publication
2014
Document Type
Bachelor's Thesis
Degree Name
Bachelor of Science in Accountancy
Subject Categories
Accounting
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Thesis Adviser
Cynthia Cudia
Defense Panel Chair
Herminigilda E. Salendrez
Defense Panel Member
Nancy Chua
Abstract/Summary
The study explored and described the selected corporate governance, external audit and audit committee factors involved in constraining earnings management. The goals of the study were 1) to determine how the board of directors and ownership structure of a company affects the level of earnings management, 2) to determine the effect of an external audit in checking the earnings management practiced, 3) to identify the effect of audit committee on the level of earnings management, 4) to further establish the relationship of the composition of the Board of Directors in reviewing earnings management. Earnings management, being a growing concern for external users of financial statements has motivated the researchers to undertake this study.
The research used quantitative approach to develop causal explanations. Data were collected through the use of annual reports (Form 17-A), corporate governance reports and audit committee charters. To further enhance this study, it used the multivariate regression to test if these factors have an effect on the earnings management. This analysis allowed the discovery of the effect of the selected corporate governance, external audit and audit committee to constraining earnings management.
The study concluded that selected corporate governance, external audit and audit committee factors, multivariately significantly affect the earnings management. However, univariately it showed that not all variables significantly affect earnings management.
Abstract Format
html
Language
English
Format
Accession Number
TU18886
Shelf Location
Archives, The Learning Commons, 12F, Henry Sy Sr. Hall
Physical Description
vi, 136 leaves ; 28 cm. + ; 1 computer optical disc.
Keywords
Corporate governance--Philippines; Audit committees--Philippines
Recommended Citation
Madamba, F., Mesina, S. I., Raymundo, A. S., & Sacatin, J. A. (2014). The effect of selected corporate governance, external audit and audit committee factors on constraining earnings management practice among publicly listed companies in the Philippines. Retrieved from https://animorepository.dlsu.edu.ph/etd_bachelors/10532
Embargo Period
12-3-2021
