TY - JOUR ID - 165335 TI - The Relationship between Audit Committee Attributes and Financial Reporting Quality among Manufacturing Firms in Kenya JO - International Journal of Management, Accounting and Economics JA - IJMAE LA - en SN - AU - Sitienei, Edwin AD - Department of Accounting and Finance, Pioneer International University, Ngara, Nairobi, Kenya Y1 - 2022 PY - 2022 VL - 9 IS - 12 SP - 807 EP - 821 KW - Audit committee Expertise KW - accruals quality KW - Audit Committee Independence KW - Financial Reporting Quality KW - Discretionary accruals KW - Audit committee meetings DO - 10.5281/zenodo.7558256 N2 - This study examines the relationship between Audit Committee Attributes and Changes in Financial Reporting Quality Among Manufacturing Firms in Kenya. Using a sample of publicly listed firms based on 2010-2018 data, our study finds that the expertise of the Audit Committee has an insignificant positive impact on the financial reporting quality of financial reports, measured by accrual quality. Audit committee size and financial reporting quality show mixed findings for two measures of financial reporting quality. The results show a positive, statistically significant effect between the size of the audit committee and discretionary accruals. On the contrary, the size of the audit committee shows a statistically positive insignificant relationship with accruals quality. Audit committee independence has a statistically significant effect on both accruals' quality and discretionary accruals as measures of financial reporting quality. Finally, audit committee meetings on the financial reporting quality show a negative nonsignificant relationship between audit committee meetings on both accruals' quality and discretionary accruals. The results of this research may be of interest for policymakers who have the authority over the appointment of audit committee members to choose independent and expert individuals, for regulators to reconsider their rules and mandate concerning corporations and their corporate governance structure. UR - https://www.ijmae.com/article_165335.html L1 - https://www.ijmae.com/article_165335_2d3839903138eb6da82021252ebd8ad5.pdf ER -