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Purpose -The purpose of this paper is to explore the role of independent directors' diligence in restraining earnings management practices in the Indian context. Design/methodology/approach -It employs a panel data analysis to test the association of earnings management with the diligence of independent directors. Findings -The results suggest that the diligence of independent directors has a significant impact on earnings management. The findings support the agency theory and provide evidencedoi:10.1108/ajar-10-2018-0039 fatcat:ro7g2zj3fnaidpvcdod5nx7twy