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BR>support through the use of the WRDS system.
⁎ Corresponding author. Tel.: +1 617 552 3944.
E-mail address: hassan.tehranian@bc.edu (H. Tehranian).
1 At the extreme, earningsmanagement has resulted in somewidely-reported accounting scandals involving Enron,Merck,WorldCom, andothermajorU.S. corporations.
Congress responded to the spate of corporate scandals thatemerged after 2001with the Sarbanes–OxleyAct passed in June 2002. Sarbanes–Oxley requires public companies
to make sure their boards' audit committees have experience with applying generally accepted accounting principles (GAAP) to estimates, accruals, and reserves.
0929-1199/$ – see front matter © 2009 Elsevier B.V. All rights reserved.
doi:10.1016/j.jcorpfin.2009.04.003
Contents lists available at ScienceDirect
Journal of Corporate Finance
journal homepage: www. e lsevier.com/locate/jcorpfin

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