Nakashima, Masumi; Ziebart, David A. - In: Managerial Auditing Journal 30 (2015) 4/5, pp. 482-510
Purpose – The purpose of this paper is to investigate whether Japanese Sarbanes – Oxley Act (J-SOX) impacted earnings management and earnings quality of public firms in Japan. Design/methodology/approach – This archival study compares earnings management and earnings quality of firms that...