Purpose: The purpose of this study is to look at the direct relationship between audit quality, earnings management (EM) practices and company performance, as well as the indirect influence (mediation) of EM practices in the relationship between audit quality and company performance. It offers...

Purpose: This study aims to investigate the relationship between management accounting systems effectiveness (MASE) and company performance and then it examines the role of perceived environmental uncertainty as a moderator on this relationship. It provides empirical evidence from a developing...

Purpose: This study aims to investigate the direct relationship between management accounting systems effectiveness (MASE) and enterprise risk management (ERM). In addition, it aims to investigate the interaction (moderating) effect of each of the four informational characteristics of MASE and...