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Non-compliance with Australian Stock Exchange Recommendations on Board Independence


O'Keefe, P, Non-compliance with Australian Stock Exchange Recommendations on Board Independence, Corporate Board: role, duties and composition, 7, (3) pp. 21-37. ISSN 1810-8601 (2011) [Refereed Article]

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Copyright 2011 Virtus Interpress

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DOI: doi:10.22495/cbv7i3art2


This research investigates the relationship between corporate governance structure and attributes and the quality of reported earnings in a sample of Indonesian firms. The findings of our research reveals that both concentrated and family ownership are associated with lower earnings quality. In addition we find that independent members of a board committee act as an effective monitoring mechanism to oversee the accounting and financial reports processes of a company.

Item Details

Item Type:Refereed Article
Keywords:Earnings Quality, Indonesia, Ownership Structure, Audit Committees, Governance
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting, auditing and accountability not elsewhere classified
Objective Division:Law, Politics and Community Services
Objective Group:Other law, politics and community services
Objective Field:Other law, politics and community services not elsewhere classified
UTAS Author:O'Keefe, P (Mrs Patricia O'Keefe)
ID Code:76867
Year Published:2011
Deposited By:Accounting and Corporate Governance
Deposited On:2012-03-14
Last Modified:2012-08-30
Downloads:2 View Download Statistics

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