{"id":"https://openalex.org/W2157296170","doi":"https://doi.org/10.1504/ijbge.2013.054418","title":"Earnings management, audit committee effectiveness and the role of blockholders ownership: evidence from UK large firms","display_name":"Earnings management, audit committee effectiveness and the role of blockholders ownership: evidence from UK large firms","publication_year":2013,"publication_date":"2013-01-01","ids":{"openalex":"https://openalex.org/W2157296170","doi":"https://doi.org/10.1504/ijbge.2013.054418","mag":"2157296170"},"language":"en","primary_location":{"id":"doi:10.1504/ijbge.2013.054418","doi":"https://doi.org/10.1504/ijbge.2013.054418","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbge.2013.054418","pdf_url":null,"source":{"id":"https://openalex.org/S85792242","display_name":"International Journal of Business Governance and Ethics","issn_l":"1477-9048","issn":["1477-9048","1741-802X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Governance and Ethics","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025945686","display_name":"Murya S. Habbash","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I82952536","display_name":"King Khalid University","ror":"https://ror.org/052kwzs30","country_code":"SA","type":"education","lineage":["https://openalex.org/I82952536"]}],"countries":["SA"],"is_corresponding":true,"raw_author_name":"Murya Habbash","raw_affiliation_strings":["College of Administrative and Financial Sciences, King Khalid University, P.O. Box 2742, Abha, Saudi Arabia Fax: +96672417544"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"College of Administrative and Financial Sciences, King Khalid University, P.O. Box 2742, Abha, Saudi Arabia Fax: +96672417544","institution_ids":["https://openalex.org/I82952536"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5025945686"],"corresponding_institution_ids":["https://openalex.org/I82952536"],"apc_list":null,"apc_paid":null,"fwci":6.467,"has_fulltext":false,"cited_by_count":29,"citation_normalized_percentile":{"value":0.96442725,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"8","issue":"2","first_page":"155","last_page":"155"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9922000169754028,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.005900000222027302,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.001500000013038516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/earnings-management","display_name":"earnings management","score":1.0},{"id":"https://openalex.org/keywords/audit-committee-effectiveness","display_name":"audit committee effectiveness","score":0.9990000128746033},{"id":"https://openalex.org/keywords/blockholder-ownership","display_name":"blockholder ownership","score":0.9150000214576721},{"id":"https://openalex.org/keywords/principal-agent-problem","display_name":"principal-agent problem","score":0.6830000281333923},{"id":"https://openalex.org/keywords/family-business","display_name":"family business","score":0.6710000038146973},{"id":"https://openalex.org/keywords/separation-of-ownership-and-control","display_name":"separation of ownership and control","score":0.7480000257492065},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8119999766349792}],"concepts":[{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.7835255861282349},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7834606766700745},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7549301385879517},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6684130430221558},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.6505192518234253},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.5556403398513794},{"id":"https://openalex.org/C200707436","wikidata":"https://www.wikidata.org/wiki/Q1053211","display_name":"Principal\u2013agent problem","level":3,"score":0.5431271195411682},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.5155453681945801},{"id":"https://openalex.org/C2781009383","wikidata":"https://www.wikidata.org/wiki/Q15995636","display_name":"Earnings management","level":3,"score":0.4950508177280426},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.4561653733253479},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4524660110473633},{"id":"https://openalex.org/C140181557","wikidata":"https://www.wikidata.org/wiki/Q2288714","display_name":"Quality audit","level":3,"score":0.4323297142982483},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.41535013914108276},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3927377462387085},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1559353768825531},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1504/ijbge.2013.054418","doi":"https://doi.org/10.1504/ijbge.2013.054418","is_oa":false,"landing_page_url":"https://doi.org/10.1504/ijbge.2013.054418","pdf_url":null,"source":{"id":"https://openalex.org/S85792242","display_name":"International Journal of Business Governance and Ethics","issn_l":"1477-9048","issn":["1477-9048","1741-802X"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","fnege-4","jufo-1","norway-1","poland-20","russia-white-list-2"],"host_organization":"https://openalex.org/P4310317825","host_organization_name":"Inderscience Publishers","host_organization_lineage":["https://openalex.org/P4310317825"],"host_organization_lineage_names":["Inderscience Publishers"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Business Governance and Ethics","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ids:ijbget:v:8:y:2013:i:2:p:155-180","doi":null,"is_oa":false,"landing_page_url":"http://www.inderscience.com/link.php?id=54418","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.6207000017166138,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":57,"referenced_works":["https://openalex.org/W86626042","https://openalex.org/W1481808186","https://openalex.org/W1537413265","https://openalex.org/W1550980052","https://openalex.org/W1597755683","https://openalex.org/W1980116391","https://openalex.org/W1991795148","https://openalex.org/W1994393009","https://openalex.org/W1996434806","https://openalex.org/W2015613136","https://openalex.org/W2023126882","https://openalex.org/W2024528653","https://openalex.org/W2025880900","https://openalex.org/W2043692761","https://openalex.org/W2044552723","https://openalex.org/W2044647853","https://openalex.org/W2047647742","https://openalex.org/W2050588303","https://openalex.org/W2052450293","https://openalex.org/W2055418603","https://openalex.org/W2055810739","https://openalex.org/W2077300573","https://openalex.org/W2079143095","https://openalex.org/W2098267900","https://openalex.org/W2107269898","https://openalex.org/W2108818539","https://openalex.org/W2113430743","https://openalex.org/W2128127523","https://openalex.org/W2128668279","https://openalex.org/W2131136597","https://openalex.org/W2135241016","https://openalex.org/W2138538800","https://openalex.org/W2153683987","https://openalex.org/W2154036645","https://openalex.org/W2157720167","https://openalex.org/W2171983833","https://openalex.org/W2172187031","https://openalex.org/W2342314017","https://openalex.org/W2752617332","https://openalex.org/W3121239055","https://openalex.org/W3121297842","https://openalex.org/W3121479022","https://openalex.org/W3121706722","https://openalex.org/W3121759882","https://openalex.org/W3122340701","https://openalex.org/W3122458461","https://openalex.org/W3122795369","https://openalex.org/W3122859634","https://openalex.org/W3123085623","https://openalex.org/W3123605543","https://openalex.org/W3123738639","https://openalex.org/W3123941433","https://openalex.org/W3124302192","https://openalex.org/W3125111241","https://openalex.org/W3125677029","https://openalex.org/W3125936596","https://openalex.org/W3126086307"],"related_works":["https://openalex.org/W7019616017","https://openalex.org/W7154490704","https://openalex.org/W4387222950","https://openalex.org/W2792913176","https://openalex.org/W630380403","https://openalex.org/W2050588303","https://openalex.org/W7001149297","https://openalex.org/W4407908858","https://openalex.org/W2135052561","https://openalex.org/W2181677964"],"abstract_inverted_index":{"The":[0],"existing":[1],"literature":[2],"documents":[3,134],"that":[4,21,121,135],"the":[5,40,46,64,84,107,136],"financial":[6],"reporting":[7],"quality":[8],"is":[9,142],"higher":[10],"when":[11,57],"firms":[12,29,52,68,77,111,122,145],"have":[13,127],"effective":[14,26,61,124],"audit":[15,22,49,125,140],"committees.":[16],"However,":[17],"recent":[18],"studies":[19],"find":[20],"committees":[23,50,126,141],"are":[24],"not":[25],"in":[27,51,144],"family":[28],"where":[30],"agency":[31,55,80,93],"conflicts":[32,56],"arise":[33],"between":[34,95],"controlling":[35,96],"and":[36,88,98,119],"non-controlling":[37,99],"shareholders.":[38,100],"Extending":[39],"previous":[41],"findings,":[42],"this":[43],"study":[44,132],"investigates":[45],"effectiveness":[47,138],"of":[48,63,73,86,139],"with":[53,69,123,146],"similar":[54],"one":[58],"owner":[59],"obtains":[60],"control":[62],"firm.":[65],"Compared":[66],"to":[67,83,117],"a":[70,102],"low":[71],"level":[72],"block":[74],"ownership,":[75],"high-blockholder":[76],"face":[78],"less":[79,128],"problems":[81,94],"due":[82],"separation":[85],"ownership":[87],"management,":[89],"but":[90],"more":[91],"severe":[92],"(blockholders)":[97],"Using":[101],"unique":[103],"hand-collected":[104],"sample,":[105],"using":[106],"largest":[108],"350":[109],"UK":[110],"for":[112],"three":[113],"years":[114],"from":[115],"2005":[116],"2007,":[118],"shows":[120],"earnings":[129],"management.":[130],"This":[131],"also":[133],"monitoring":[137],"moderated":[143],"high":[147],"blockholder":[148],"ownership.":[149]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":3},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}