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Effect of Economic, Environmental and Social disclosures on Earnings management among firms listed In East Africa Community. Does Audit committee financial expertise matter?

Year: 2025

Type: article

Abstract: This study examines the impact of corporate sustainability disclosures on earnings management among firms listed in the East African Community (EAC). It also explores whether audit committee financial expertise moderates the relationship between sustainability disclosures and earnings management.

Source: International Journal of Scientific Research and Management (IJSRM)

DOI: 10.18535/ijsrm/v13i05.em11

Authors: Charles Githinji Kabiru, Naomi Koske, Kiyeng Chumo

Institution: Moi University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4410427219

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