The Association Between Going Concern Audit Opinion, Corporate Governance, And Real Earnings Management
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Type of WorkText
DepartmentBusiness and Management
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My dissertation consists of three essays. The first essay examines the association between going concern audit opinions and real earnings management. The second essay examines the association between corporate governance and real earnings management. The third essay investigates the effect of effective corporate governance on going concern firms' survival rate. The results for my first essay indicate that firms with going concern audit opinions report abnormally low cash flow from operations and abnormally high production costs. The findings for my second essay show that more frequent board meetings and the presence of at least one female director on the audit committee constrain real earnings management at going concern firms. The third essay results show that larger audit committee size improves the survival rate of going concern firms.