The purpose of this paper is to examine the influence of the characteristics of audit committee chairman (ACC) (tenure, age, gender, ethnicity, accounting expertise and directorship) on earnings management (EM) practices.,The Jones model and modified Jones model by Dechow et al. (1995) were used to determine the discretionary accruals (DA) of 288 Malaysian listed firms with lowest positive earnings for the years 2013‒2015.,The results of the ordinary least squares regression indicate that only tenure, gender and ethnicity of the ACC are associated with DA. A further test was conducted by dividing firms into two groups: firms whose boards are chaired by a family member and firms whose boards are chaired by a non-family member. The results reveal that it is possible for firms whose boards are chaired by family members to cause the corporate governance (CG) mechanisms, particularly the audit committee, to lose their effectiveness in overcoming the EM problem. In addition, robustness tests were conducted by using panel data regression, where the results were found to be similar to the original regression results.,This study alerts policymakers, firms and their stakeholders, as well as researchers, regarding the importance of having an independent board chairman, who has no relationship with any directors or major shareholders, as this may hinder the effectiveness of CG mechanisms in curbing EM, especially in emerging countries, such as Malaysia, where it is very difficult to stop members of the family from becoming board directors.

中文翻译：

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审计委员会主席的特征和盈余管理

本文旨在研究审计委员会主席（ACC）的特征（任期，年龄，性别，种族，会计专业知识和董事职位）对盈余管理（EM）的影响。，琼斯模型和改良琼斯模型由Dechow等人撰写。（1995）被用来确定288家马来西亚上市公司在2013-2015年期间的正收益最低的可自由支配应计利润（DA）。普通最小二乘回归的结果表明，ACC的任期，性别和种族只有与DA相关联。通过将公司分为两组来进行进一步的测试：其董事会由家庭成员担任主席的公司和董事会由非家族成员担任主席的公司。结果表明，董事会由家族成员担任主席的公司可能会导致公司治理（CG）机制（尤其是审计委员会）失去克服新兴市场问题的有效性。此外，通过使用面板数据回归进行了稳健性测试，发现结果与原始回归结果相似。该研究提醒政策制定者，企业及其利益相关者以及研究人员，建立独立的重要性董事会主席，与任何董事或大股东没有关系，因为这可能会阻碍CG机制遏制新兴市场的有效性，尤其是在马来西亚等新兴国家，因为这些国家很难阻止家族成员成为董事会成员董事。尤其是审核委员会失去了解决EM问题的有效性。此外，通过使用面板数据回归进行了稳健性测试，发现结果与原始回归结果相似。该研究提醒政策制定者，企业及其利益相关者以及研究人员，建立独立的重要性董事会主席，与任何董事或大股东没有任何关系，因为这可能会阻碍CG机制遏制新兴市场的有效性，特别是在马来西亚等新兴国家，因为这很难阻止家族成员成为董事会成员董事。尤其是审核委员会失去了解决EM问题的有效性。此外，通过使用面板数据回归进行了稳健性测试，发现结果与原始回归结果相似。该研究提醒政策制定者，企业及其利益相关者以及研究人员，建立独立的重要性董事会主席，与任何董事或大股东没有任何关系，因为这可能会阻碍CG机制遏制新兴市场的有效性，特别是在马来西亚等新兴国家，因为这很难阻止家族成员成为董事会成员董事。