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Dissertations / Theses on the topic 'Audit committee Board size'

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Published: 7 June 2025
Last updated: 2 August 2025

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1

Wang, Zijian. "Board characteristics, audit committee, and audit fees : Evidence from Swedish listed companies." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202576.

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This thesis examines the empirical relationship between a set of board characteristics (i.e. independence, diligence and expertise), audit committee (existence, characteristics and status within the board), and audit fees in a sample of Nasdaq OMX Stockholm-listed companies. The author investigates the relationship using a sample of 187 company-year observations for year 2011. Through multivariate regression analysis, the author found that more independent boards are associated with lower audit fees, while more expert boards and audit committee existence are associated with higher audit fees a
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2

Haron, Norhayati. "Board of directors, audit committee, managerial ownership and earnings management : Malaysian evidence." Thesis, Bangor University, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.568974.

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The current study investigates the link between internal corporate governance mechanisms and earnings management in Malaysia, ajurisdiction which is characterised by relatively concentrated ownership, weak enforcement, and poor investor protection. Here, the corporate governance attributes considered are board characteristics, audit committee characteristics, and managerial ownership. In the main analysis, we use four variants of a cross-sectional modified Jones (1991) model as proxies for the degree of earnings management. Since it has been suggested that there is potential for modified Jones
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Lee, Pao-Chen. "The audit committee as an additional mechanism of corporate governance in China." Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/the-audit-committee-as-an-additional-mechanism-of-corporate-governance-in-china(079d2b7d-ec62-4432-afa0-653531210ea6).html.

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As the title suggests, this thesis focuses on the issues arising from the establishment of audit committees in listed companies in China, which hitherto have been adopted by companies on a voluntary basis alongside the pre-existing structure of supervisory boards, rather than as a mandatory requirement. Regarding this unique practice in China, this thesis attempts to address three research objectives: 1. To understand the effectiveness of supervisory boards (SBs) and audit committees (ACs) in China. 2. To understand how the operations of SBs and ACs improve the effectiveness of supervisory gov
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4

Mohamed, Yunos Rahimah. "The effect of ownership concentration, board of directors, audit committee and ethnicity on conservative accounting : Malaysian evidence." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/155.

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This thesis examines whether ownership concentration, board of directors, auditcommittee and ethnicity of directors affect conservative accounting. Additionally,this thesis examines whether the impact of firms’ governance on conservatism ismoderated by ownership concentration. Previous evidence has suggested thatconservative accounting controls the agency problem, but so far, there is noevidence that it is applicable in Malaysian firms, as firms are closely held by thecontrolling shareholders. This thesis employs panel data on Malaysian listed companies observed overseven years from 2001 to 20
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Hosseinniakani, Seyed Mahmoud. "Effects of corporate governance on audit quality." Master's thesis, Universidade de Aveiro, 2014. http://hdl.handle.net/10773/13423.

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Mestrado em Contabilidade e Auditoria<br>It has been highlighted by the business world that audit quality and corporate governance can play critical roles in various corporate scandals. Understanding how the relationships between effective corporate governance and audit quality is important, requires investigating their components more precisely. So, the present study aims to carry out a comprehensive review and comparative summarizing the results of the published works on the effectiveness of corporate governance mechanisms, as well as audit committee’s influencing factors, in order t
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Dwekat, Aladdin. "The Impact of Audit Committee Characteristics on Corporate Social Responsibility Disclosure." Doctoral thesis, Universitat Politècnica de València, 2021. http://hdl.handle.net/10251/172178.

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[ES] A través de cuatro trabajos interrelacionados, esta tesis llena el vacío existente en la literatura al examinar el efecto del Comité de Auditoría (CA) y las características del Consejo de Administración en la divulgación de información RSC. El primer artículo presenta una imagen completa del campo de estudio utilizando dos metodologías: el análisis bibliométrico y el de redes sociales, mapeando el conocimiento de trabajos anteriores y sugiriendo nuevas vías para futuras investigaciones. Este trabajo analizó 242 artículos publicados en revistas indexadas en la Web of Science (1992-2019). E
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Amer, Mrwan. "Measuring the effect of the board of directors and audit committee characteristics on firm financial performance in Egypt." Thesis, Cardiff Metropolitan University, 2016. http://hdl.handle.net/10369/8132.

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Corporate governance mechanisms are formed of different building blocks; the board of directors and audit committees are considered to be of the main ones. Nowadays, there has been a significant change, worldwide, in the guidelines and relationships connecting the shareholders, the boards, and the corporate management. The size of foreign investment attracted to Egypt, being an evolving market, has been growing in the past ten years. Corporate governance quality and firm performance are considered among the most important factors for investors in the Egyptian market. This research investigates
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8

Baric, Zeljka. "The Role of Internal Audits within Financial Institutions in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-302317.

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Corporate governance is a highly discussed topic in financial circles. Recent corporate failures have triggered regulatory reforms where the internal audit was given a stronger position. However, this regulatory evolution also brought challenges to internal audit activity. The growing demands and pressure from stakeholders have placed internal auditors in a difficult position of having to serve several stakeholders and sometimes inconsistent ones with different agendas. That is why the aim of this thesis was to examine how regulations have impacted the internal audit within financial instituti
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9

Rickling, Maria F. "Three Essays on Corporate Governance and Meeting-Beating or Missing Analyst Forecasts." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/438.

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The beginning of the 21st century was plagued with unprecedented instances of corporate fraud. In an attempt to address apparent non-existent or “broken” corporate governance policies, sweeping measures of financial reporting reform ensued, having specific requirements relating to the composition of audit committees, the interaction between audit committees and external auditors, and procedures concerning auditors’ assessment of client risk. The purpose of my dissertation is to advance knowledge about “good” corporate governance by examining the association between meeting-or-beating analyst f
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Souza, Paulo Cesar da Silva Siqueira de. "Práticas do comitê de auditoria: evidências de empresas brasileiras." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04042011-202813/.

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O objetivo principal da pesquisa foi investigar quais fatores motivaram empresas brasileiras de capital aberto a adotarem o Comitê de Auditoria como parte integrante de sua estrutura de Governança Corporativa. Como complemento, investigou-se a associação entre características das companhias, como Liquidez, Porte e Emissão de ADR\'s, e a adoção ou não de comitês de auditoria. Para tanto, foi selecionada uma amostra de 100 companhias, extraídas de um universo de 420, com maior volume de negócios entre abril de 2009 e março de 2010. Para esse grupo, foi submetido um questionário a fim de coletar
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Stoller, Roger. "Zusammensetzung und Transparenz von Verwaltungsräten von Schweizer Grossunternehmen." St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02604718001/$FILE/02604718001.pdf.

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12

Mehedi, Sohel. "Social value relevance corporate governance and organizational outcome." Phd thesis, Australian Catholic University, 2025. https://acuresearchbank.acu.edu.au/download/385ff450a9507480e18aa9af84555e2094379320d46b7d79c3585f952bac8718/2397265/Mehedi_2025_Social_value_relevance_corporate_governance_and.pdf.

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We utilize unbalanced panel data from Refinitiv Eikon covering 9,960 global firms from 2002 to 2022. We conduct a panel regression analysis to find out the association between independent and dependent variables. In addition, we estimate entropy balancing estimation, the two-step system generalised method of moments (GMM) and the generalised estimating equation (GEE) to address endogeneity issues. In the current study, we investigate four models. The aim of our first model is to investigate the association between board demographic, structural, and capital diversity, and corporate carbon perfo
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Tarabay, Charbel. "L'impact de l'audit interne sur les performances des PME." Thesis, Université de Lorraine, 2016. http://www.theses.fr/2016LORR0316.

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L’objectif de ce travail de recherche consiste à déterminer l’impact du comité d’audit sur la performance financière des PME libanaises. Ceci dit que l’objectif consiste aussi à étudier l’influence du système de gouvernance sur l’indépendance du comité d’audit. Les variables mobilisées sont relatives aux caractéristiques du conseil d’administration et du comité d’audit. A cela s’ajoute, trois déterminants qui sont relatifs à l’indépendance du comité d’audit, la structure du conseil d’administration et l’impact du système dual. A titre indicatif la rentabilité des PME est relatée notamment à pa
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14

Khaledi, Soheila. "Corporate Risk Disclosure: A Content Analysis of Swedish Interim Reports." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-231965.

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The aim of this research is to examine the determinants of the level of corporate risk disclosure (CRD) in the interim reports of Swedish non-financial companies. A quantitative research approach is used, the sample data of which consist of 166 firms with 4,849 interim reports over a 10-year period. By utilizing the notion of risk and its definition, I have distinguished three categories of risk, namely risk as uncertainty, risk as threat and risk as opportunity. A systematic content analysis is conducted with the use of a software program, which is specifically designed for this purpose. The
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15

Bourke, Nicola Margaret. "Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting." The University of Waikato, 2007. http://hdl.handle.net/10289/2439.

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This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies. Many of these scandals involved manipulation of the financial reporting process by high level managers. It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem. A review
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16

Moniz, Lina Maria Cordeiro. "A influência das características do conselho de administração e da comissão de auditoria na performance dos bancos comerciais da União Europeia." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16624.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este estudo analisa a associação entre algumas variáveis da Corporate Governance (CG), como a dimensão do conselho de administração, a independência do conselho de administração, a dimensão da comissão de auditoria e o número de reuniões da comissão de auditoria, e a performance dos bancos comerciais europeus, no período de 2012 a 2016. A performance dos bancos foi medida através das variáveis Return on Assets (ROA) e Tobin's Q e estimada a partir do Método dos Mínimos Quadrados Ordinários (OLS). De um modo geral, os resultados
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Ben, abdennebi Abir. "Contribution à l’étude des faiblesses du système de contrôle interne : Déterminants de divulgation et de correction dans le contexte tunisien." Thesis, Reims, 2020. http://www.theses.fr/2020REIME002.

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L’étude des faiblesses du système de contrôle interne est l’objet principal de cette thèse. Plus précisément, cette recherche vise à étudier les déterminants de divulgation de ces faiblesses et analyser l’impact des mécanismes de gouvernance de l’entreprise sur la correction des faiblesses antérieurement divulguées dans un rapport annuel.En se basant sur un échantillon de 31 sociétés cotées à la bourse de Tunis pour la période allant de 2006 à 2018, nous avons analysé tout d’abord les déterminants de divulgation des faiblesses du contrôle interne. Nos résultats montrent que la taille de la fir
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Santos, Aldomar Guimarães dos. "Comitê de auditoria: uma análise baseada na divulgação das informações de empresas brasileiras." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-07102009-122913/.

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Em virtude de sucessivas crises e fraudes envolvendo grandes empresas ocorridas nos últimos anos, a sociedade e os governos passaram a buscar novas formas de controle, além de revitalizar antigas formas que haviam sido deixadas de lado. Sendo o Comitê de Auditoria (CA) uma das fontes mais importantes de controle dentro das atuais necessidades das organizações, o presente trabalho tem como objetivo identificar e analisar os aspectos mais relevantes que o caracterizam. Diversos regulamentos e orientações para regular este órgão (CA), tal como a lei Sarbanes-Oxley, foram criados tanto no Brasil c
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Daly, Marwa El. "Challenges and potentials of channeling local philanthropy towards development and aocial justice and the role of waqf (Islamic and Arab-civic endowments) in building community foundations." Doctoral thesis, Humboldt-Universität zu Berlin, Philosophische Fakultät III, 2012. http://dx.doi.org/10.18452/16511.

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Diese Arbeit bietet eine solide theoretische Grundlage zu Philanthropie und religiös motivierten Spendenaktivitäten und deren Einfluss auf Wohltätigkeitstrends, Entwicklungszusammenarbeit und einer auf dem Gedanken der sozialen Gerechtigkeit beruhenden Philanthropie. Untersucht werden dafür die Strukturen religiös motivierte Spenden, für die in der islamischen Tradition die Begriffe „zakat“, „Waqf“ oder im Plural auch „awqaf-“ oder „Sadaqa“ verwendet werden, der christliche Begriff dafür lautet „tithes“ oder „ushour“. Aufbauend auf diesem theoretischen Rahmenwerk analysiert die qualitative
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HSIEH, YIN-HSIA, and 謝銀霞. "Board Characteristics, Audit Committee and Enterprise Value Relevance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/6x6bq3.

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碩士<br>國防大學<br>財務管理學系<br>106<br>In recent years, the capital market has been overwhelmed with shock caused by several major events. For example, the insider trading of OBI Pharma’s shares, the XPEC Entertainment case involving convertible bond, money laundering by Mega Financial, and the sudden announcement of dissolution by TransAsia Airways (the first case of its kind in Taiwan). By reviewing the above mentioned events, it’s not hard to realize that there is still a long way lying ahead for the enterprises to go when it comes to corporate governance in Taiwan. Hence, it is a crucial issue
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HSU, CHIAO-YING, and 許巧瑩. "The Association between Independent Audit Committee Members’ Board Tenure and Audit Fees." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/67742259964756899592.

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碩士<br>東吳大學<br>會計學系<br>104<br>The audit committee has been introduced to Taiwan since the Securities and Exchange Act amended in 2006. With the circumstances that the firm’s audit fees publicly disclosing increase a lot, this study examines whether independent audit committee members’ board tenure affect audit fees. The samples are selected from listed, OTC and emerging firms which have established audit committee from 2006 to 2014. After eliminating the firm that establish audit committee less than one year and the one not disclosing audit fees, there are 694 effective observations. This stud
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Hung, San-Chi, and 洪三奇. "The Impact of Board Independence and Board Size on Audit Quality Require." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/65831556462747378108.

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碩士<br>中國文化大學<br>會計學系<br>102<br>This study investigates the impact of CEO duality on board independence. The sample of the study consists of public companies in Taiwan for the period from 2006 to 2010. Using a multiple regression analysis, the relationship between board inde-pendence and demand for higher quality audit was first examined. Second, the study separates the sample into CEO duality group and non-CEO duality group. The results of the study show that there is a positive association between board independence and demand for higher quality audit. However, the positive association betwee
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Liu, Yen-Lin, and 劉衍伶. "The Relations between Board Characteristics and Professional Background of the Audit Committee." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/52497377735225826710.

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碩士<br>國立臺灣大學<br>會計學研究所<br>99<br>Audit committee has the function of monitoring the firm’s controls of financial reporting. The professional background of audit committee enhances its ability of supervising the firm’s reporting reliability. Therefore, Blue Ribbon Committee, Sarbanes-Oxley Act of 2002 and Taiwan Securities and Exchange law require at least one of the audit committee members to be an accounting or financial expert to ensure the quality of financial statements. This study explores two aspects of the audit committee’s professional background: accounting expert and profession eligib
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Zhou, Rong-Sheng, and 周榮聖. "The Association between Independent Audit Committee members’ Board Tenure and Earnings Management." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/n9ued6.

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碩士<br>中原大學<br>會計研究所<br>107<br>This study examines the relationship between earnings management and the independent audit committee members’ board tenure for Taiwan listed and over-the-counter (OTC) companies with audit committee from the year of 2006 to the year of 2017. The earning management is assessed with the discretion accruals absolute value (ABSDA), the discretion accruals positive value (DA+), and the discretion accruals negative value (DA-). The independent audit committee members’ board tenure is measured by three ways－average board tenure (AVGTENURE), the longest board tenure (MAXT
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PEI, TSAI I., and 蔡宜佩. "The Effects of Audit Committee, Board Composition and Corporate Governance on Information Transparency." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/90814070502322871792.

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碩士<br>長榮大學<br>經營管理研究所<br>104<br>This study tries to investigate the effects of audit committee, board composition and corporate governance on information transparency. We discuss on the professional background of audit committee and the board of directors, the frequency of meeting operating, the proportion of indepantentdirectors/supervisors in the board, the shareholdings of external major shareholders, institutional shareholders, andmanagers reducing earnings management andincreaseing information transparency. We use the TSE market and take the panel data regression to investigate. The empir
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Hsiao, Han-Yu, and 蕭涵予. "The Association among Meeting Frequency of Board of Directors, Audit Committee andEarnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/40258790747003318605.

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碩士<br>中國文化大學<br>會計學系<br>102<br>In order to improve our corporate governance, an amendment to the Securities Exchange Act in January 2006, the independent directors and audit committee sys-tem formally introduced hoping to set up an independent director and audit commit-tee, assist and enhance the viability of professional board of directors, and to strengthen functions of the Board, structure and operations. In past studies, there are a lot of literature focusing on characteristics of board of directors, audit quality and the impact on corporate performance, such as earnings management for dis
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Mangena, Musa, and Richard H. Pike. "The effect of audit committee shareholding, financial expertise and size on interim financial disclosures." 2005. http://hdl.handle.net/10454/3971.

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No<br>In recent years, corporate failures and accounting irregularities have led to concerns about the effectiveness of audit committees in the financial reporting process. In response, corporate governance committees in different countries have made specific recommendations designed to enhance the role of the audit committee in executing its financial reporting oversight duties. We investigate in this study, the effect of some of the recommendations by empirically examining the relationship between selected audit committee characteristics and the level of disclosure in interim reports of a sa
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La, Grange Madeleine. "The value of an audit committee at a high-growth potential, small to medium-sized listed company." Diss., 2015. http://hdl.handle.net/10500/20028.

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A company’s board of directors is ultimately responsible for putting effective corporate governance (CG) structures in place as mechanisms to enhance its accountability to stakeholders. An audit committee (AC), which is a subcommittee of the board, is one component of the company’s CG structures. In South Africa, legislation, the Johannesburg Stock Exchange (JSE) listing requirements, and the King code and report of Governance for South Africa 2009 (King III) deal with the composition and responsibilities of ACs. As the shares of AltX listed companies, which are categorised as high-growth pote
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Yang, Wen-Hung, and 楊文鋐. "An analysis of replacing board of supervisors with audit committee-A case study on a public company." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/uvb3q7.

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碩士<br>中原大學<br>會計研究所<br>104<br>Since the creation of our country’s capital markets, there has been a surge in the number of wash sales, dishonest financial statements, assets tunneling and other financial scams. The crux lies in the lack of moral standards and appropriate supervisory governance system from the Management. In order to solve this dilemma, the Audit Committee structure was introduced in 2006, to replace the previous supervisory system, exercising all powers of authority and requiring all public companies to fully abide to. This paper , chooses a public company as an investigating
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Khalifa, H. Abdulfattah Mohamed G. "The Effect of Board and Audit Committee Characteristics on the Financial Performance of United Arab Emirates Firms." Thesis, 2018. https://vuir.vu.edu.au/37857/.

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Corporate governance has received a great deal of attention because of financial scandals and corporate failures, such as with Enron, WorldCom, Global Crossing and Arthur Andersen, to name a few. Although previous studies have explored the relationship between corporate governance and financial performance, limited research exists on the effects of corporate governance on financial performance in the United Arab Emirates (UAE). The main purpose of this study was to study the effects of corporate governance—comprising board characteristics and audit committee characteristics—on the financial pe
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Syamsuddin, Rosha Hayati, and 羅莎. "The Effect of Audit Committee and Board of Commissioners on Earnings Management of Listed Manufacturing Companies in Indonesian Stock Exchange (IDX)." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/s3qr88.

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碩士<br>元智大學<br>財務金融暨會計碩士班(會計學程)<br>104<br>Purpose of this study is to figure out association between audit committee independence, audit expertise, size of board of commissioners, independence of board of commissioners on earnings management indicated by performance matched discretionary accruals by Kothari et al (1995). Discretionary accruals is used widespread in audit quality models by academics, practitioners, and regulators. This study observes 91 manufacturing listed companies in Indonesia and the data range from 2007 to 2014. The results show that relationship between earnings management
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戴季薇. "The Effects of Corporate Social Responsibility on Short-Term versus Long Term Financial Performance: The Role of Board Independence and Audit Committee." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/gh2a25.

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碩士<br>國立彰化師範大學<br>財務金融技術學系<br>107<br>Based on the sample of 802 non-financial industry listed companies on the Taiwan Stock Exchange (TWSE) covering the period of 2007 to 2016, this master employs the concept of social contribution value by Shanghai Stock Exchange to proxy firm’s social responsibility performance and examines the effects of Corporate Social Responsibility (CSR) on firm’s short-term versus long term financial performance. In addition, this research considers how board independence and establishment of audit committee may strengthen the positive effect of CSR on financial perfor
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Liang, Ya-ching, and 梁雅菁. "The Research of The Mechanisms between The Corporate Governance and Interior Supervision——Focus on the Supervisor, the Independent Board and the Audit Committee." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/04242440159629676079.

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碩士<br>國立高雄大學<br>法律學系碩士班<br>102<br>The Corporate Governance has been the focus for the enterprise operation and the company law in recent years. The outbreak of the Rebar Group’s case that the Wangs used a numbers of borrowed accounts to embezzle funds from the companies in 2007 caused this issue regained a lot of discussions. The concept of corporate governance has many different definitions and explanations from different point of views. From law’s point of view, it emphasize in the separation of enterprise’s ownership and its management. By the regulation of the law, the enterprise’s activit
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Ribeiro, Lúcia Cristina Simal. "O Estatuto do Administrador, membro da Comissão de Auditoria." Master's thesis, 2017. http://hdl.handle.net/10316/84012.

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Dissertação de Mestrado em Direito: Especialidade em Ciências Juridico-Forenses apresentada à Faculdade de Direito<br>É imperioso, para a contextualização da temática, fazer um breve percurso pela organização do sistema societário português, onde está incluído o tipo legal societário no qual incidirá a presente dissertação: a Sociedade Anónima . Com a alteração legislativa verificada em 2006, com a publicação do DL n.º 76-A/2006, de 29 de Março, houve grandes alterações no que diz respeito à orgânica das Sociedades Anónimas.A mais notória é a introdução de uma nova estrutura organizatória: a e
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Santos, Carolina Correia Carvalho dos. "A valência da comissão de auditoria na governação das sociedades anónimas." Master's thesis, 2019. http://hdl.handle.net/10400.14/30964.

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A presente Dissertação de Mestrado, realizada na área das ciências jurídicoempresariais, visa contribuir para a compreensão da comissão de auditoria enquanto parte integrante do modelo de governação anglo-saxónico no âmbito das sociedades anónimas. Este trabalho inclui uma análise do equilíbrio interorgânico próprio de cada modelo de governação das sociedades anónimas e da essência das atividades de administração e de fiscalização também exclusivas de cada modelo de governação. Procurar-se-á interligar este ponto com uma reflexão sobre a influência global dos denominados Princípios de C
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36

Ferreira, Patrícia Lourenço. "Caraterísticas de governo das sociedades e manipulação de resultados." Master's thesis, 2019. http://hdl.handle.net/10071/19170.

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Abstract:
A presente dissertação tem como principal objetivo analisar o impacto das caraterísticas de governo de sociedades nos níveis de manipulação de resultados evidenciados nas organizações, tendo por referência empresas britânicas cotadas no "London Stock Exchange" entre 2014 e 2017. De modo a obter as conclusões pretendidas utilizou-se um modelo de regressão linear, tendo como base os "accruals" discricionários, calculados através do Modelo de Jones Modificado (Dechow et al., 1995) e diversas caraterísticas de governo das sociedades, obtidas através da base de dados "Thomson Reuters Eikon".
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