Audit committee characteristics, audit quality and earnings management in Ghana

The paper sampled both listed and non-listed financial and non-financial firms. The focus was to cover all listed firms and firms in Club 100 in Ghana.

However, the study restricts it to 15 firms, deemed as purposively sampled, whose selection was based on data availability on all the study constructs. The variables in the study are audit committee characteristics, measured as AC independence, AC size, AC gender, and AC meetings. Other variables include EM and audit quality, all of which are obtained from firms’ annual reports.