September 19, 2025Asian Economic and Financial ReviewOpen Access

Company growth, free cash flow, tax avoidance, and earnings management: Examining the role of the audit committee

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Company growth increases earnings management in manufacturing firms, with an emphasis on robust financial reporting.
Audit committees play a significant role in moderating the relationship between tax avoidance and earnings management.
Free cash flow negatively impacts earnings management, suggesting a need for strategic financial oversight in corporate practices.
The study emphasizes the necessity of independent audit committees to promote regulatory compliance and effective governance.

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Implication

This research finds that company growth increases earnings management in firms, highlighting the audit committee's moderating role with tax avoidance.

Cite This Study

Purwoto et al. (2025) studied this question.

synapsesocial.com/papers/68d43c81713b0b5dfea7c140 https://doi.org/10.55493/5002.v15i10.5591

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Implication

This research finds that company growth increases earnings management in firms, highlighting the audit committee's moderating role with tax avoidance.

Company growth, free cash flow, tax avoidance, and earnings management: Examining the role of the audit committee

Key Points

Discussion

Implication

Cite This Study

Company growth, free cash flow, tax avoidance, and earnings management: Examining the role of the audit committee

Key Points

Discussion

Implication

Cite This Study

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