EXPERTISE OF THE AUDIT COMMITTEE AND EXPECTATIONS MANAGEMENT

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KARAMI GHOLAMREZA; FARAJI OMID; RAHIMZADE AMIN

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Journal: Financial Accounting Research Year:2018 | Volume:10 | Issue:1 (35) Page(s): 37-54

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Information Journal Paper

Title

EXPERTISE OF THE AUDIT COMMITTEE AND EXPECTATIONS MANAGEMENT

Author(s)

KARAMI GHOLAMREZA | FARAJI OMID | RAHIMZADE AMIN | Issue Writer Certificate

Keywords

EXPECTATIONS MANAGEMENTQ1

EXPERTISE OF THE AUDIT COMMITTEEQ1

NONNEGATIVE EARNINGS SURPRISESQ1

Abstract

Despite increasing the governance mechanisms of earnings management, the managers have incentives to meet investors and analysts' expectations of the earnings. On the other hand, the existence of outsiders that uninformed to methods of EXPECTATIONS MANAGEMENT, unlike to methods of earnings management, leads to encourage the manager to reduce the level of the expectations, instead of increasing the level of the earnings. Since the increase in the magnitude and incidence of revisions in the investors and analysts' expectations leads to negative market reaction, it is expected that the existence of finance and accounting expertise on audit committees leads to reduce these revisions. In this paper, it has investigated the association between finance and accounting expertise on audit committees with the EXPECTATIONS MANAGEMENT. The sample is consisted of 112 companies listed in the Tehran Stock Exchange for fiscal years 2012 through 2017. The results of testing the hypotheses showed that in the presence of the expert members on the audit committee, did not reduce the likelihood of incidence of the EXPECTATIONS MANAGEMENT and incidence of the NONNEGATIVE EARNINGS SURPRISES through that but it reduced the magnitude of EXPECTATIONS MANAGEMENT.

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APA: Copy

KARAMI, GHOLAMREZA, FARAJI, OMID, & RAHIMZADE, AMIN. (2018). EXPERTISE OF THE AUDIT COMMITTEE AND EXPECTATIONS MANAGEMENT. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 10(1 (35) ), 37-54. SID. https://sid.ir/paper/155030/en

Vancouver: Copy

KARAMI GHOLAMREZA, FARAJI OMID, RAHIMZADE AMIN. EXPERTISE OF THE AUDIT COMMITTEE AND EXPECTATIONS MANAGEMENT. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2018;10(1 (35) ):37-54. Available from: https://sid.ir/paper/155030/en

IEEE: Copy

GHOLAMREZA KARAMI, OMID FARAJI, and AMIN RAHIMZADE, “EXPERTISE OF THE AUDIT COMMITTEE AND EXPECTATIONS MANAGEMENT,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 10, no. 1 (35) , pp. 37–54, 2018, [Online]. Available: https://sid.ir/paper/155030/en

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