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The Relationship between Audit Committee Member Religious University Affiliations and Earnings Management

Sat, January 19, 7:30 to 8:30am, TBA

Abstract

This study examines the associated impact that Audit Committee member affiliation with a religious academic institution has on earnings management behaviors. Results of the study provide support for the hypotheses that organizations in which a higher percentage of audit committee members are affiliated with a religious college or university are associated with lower accruals earnings management. Furthermore, the study evaluates whether real earnings management is used as opposed to accruals earnings management and finds evidence that supports a lower real earnings management for organizations with audit committee members affiliated with religious academic institutions. We extend on the recent literature by McGuire, Omer, and Sharp (2012) by using a more direct measure of religious influence while controlling for their indirect measure of religious affiliation based on geographical measures of religious affiliation of the community near the corporate headquarters.

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