... the campaign reports filed with the CSRC, we find that firms with certified audit committee effectiveness are associated with less earnings management and are less likely to have modified audit opinions and delayed filings. Thus, our findings suggest that certification of audit committee effectiveness provides...

...Mukesh Garg; Ferdinand A. Gul; Jayasinghe Wickramanayake ABSTRACT This study finds that CEOs' and CFOs' voluntary certification of internal controls over financial reports (ICFR) in Australia are associated with higher quality earnings, suggesting that disclosures are credible. The results...