{"title":"盈余操纵与董事会多元化:审计的调节作用","authors":"Amel Kouaib , Abdullah Almulhim","doi":"10.1016/j.hitech.2019.100356","DOIUrl":null,"url":null,"abstract":"<div><p>This paper analyzes whether an audit index moderates the relationship between boardroom composition (gender diversity and foreign directors) and earnings-management activities in the European context. Data from a sample of 429 European firms listed on Stoxx Europe 600 Index from 1998 to 2017 are used to test a moderation model. Evidence reveals that board gender diversity is negatively associated with both accruals-based and real earnings management activities, while non-European directors are positively associated with the earnings-management activities. Further, audit index significantly moderates the link between board diversity and earnings-management. This study is unique in providing European evidence for the moderating effect of audit quality on the link between the demographic features of board members and the firm outcome. This paper is also relevant as it develops a composite index of audit quality.</p></div>","PeriodicalId":38944,"journal":{"name":"Journal of High Technology Management Research","volume":"30 2","pages":"Article 100356"},"PeriodicalIF":0.0000,"publicationDate":"2019-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/j.hitech.2019.100356","citationCount":"15","resultStr":"{\"title\":\"Earnings manipulations and board's diversity: The moderating role of audit\",\"authors\":\"Amel Kouaib , Abdullah Almulhim\",\"doi\":\"10.1016/j.hitech.2019.100356\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>This paper analyzes whether an audit index moderates the relationship between boardroom composition (gender diversity and foreign directors) and earnings-management activities in the European context. Data from a sample of 429 European firms listed on Stoxx Europe 600 Index from 1998 to 2017 are used to test a moderation model. Evidence reveals that board gender diversity is negatively associated with both accruals-based and real earnings management activities, while non-European directors are positively associated with the earnings-management activities. Further, audit index significantly moderates the link between board diversity and earnings-management. This study is unique in providing European evidence for the moderating effect of audit quality on the link between the demographic features of board members and the firm outcome. This paper is also relevant as it develops a composite index of audit quality.</p></div>\",\"PeriodicalId\":38944,\"journal\":{\"name\":\"Journal of High Technology Management Research\",\"volume\":\"30 2\",\"pages\":\"Article 100356\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-11-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/j.hitech.2019.100356\",\"citationCount\":\"15\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of High Technology Management Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1047831019300185\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"Business, Management and Accounting\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of High Technology Management Research","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1047831019300185","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
Earnings manipulations and board's diversity: The moderating role of audit
This paper analyzes whether an audit index moderates the relationship between boardroom composition (gender diversity and foreign directors) and earnings-management activities in the European context. Data from a sample of 429 European firms listed on Stoxx Europe 600 Index from 1998 to 2017 are used to test a moderation model. Evidence reveals that board gender diversity is negatively associated with both accruals-based and real earnings management activities, while non-European directors are positively associated with the earnings-management activities. Further, audit index significantly moderates the link between board diversity and earnings-management. This study is unique in providing European evidence for the moderating effect of audit quality on the link between the demographic features of board members and the firm outcome. This paper is also relevant as it develops a composite index of audit quality.
期刊介绍：
The Journal of High Technology Management Research promotes interdisciplinary research regarding the special problems and opportunities related to the management of emerging technologies. It advances the theoretical base of knowledge available to both academicians and practitioners in studying the management of technological products, services, and companies. The Journal is intended as an outlet for individuals conducting research on high technology management at both a micro and macro level of analysis.
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