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Voluntary audit committee characteristics, incentives and aggressove earnings management : evidence from New Zealand
Sharma, Vineeta; Kuang, Chunli - In: International journal of auditing : IJA 18 (2014) 1, pp. 76-89
Persistent link: https://www.econbiz.de/10010338668
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The effect of audit committee characteristics on earnings management in Nigerian listed firms
Kaoje, Abdulsalam Nasiru; Alkali, Mohammed Yusuf; … - In: Technology audit and production reserves 1 (2023) 4/69, pp. 6-13
Persistent link: https://www.econbiz.de/10014388592
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Earnings quality and audit attributes in high concentrated ownership market
Ahmed Hussein Al-Rassas; Hasnah Kamardin - In: Corporate governance : the international journal for … 16 (2016) 2, pp. 377-399
Persistent link: https://www.econbiz.de/10011521694
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The relationship between earnings management and financial ratios (a panel data approach)
Ahmadian, Asrin Sheikh; Nazaripour, Mohammad - In: International journal of applied business and economic … 13 (2015) 2, pp. 751-759
Persistent link: https://www.econbiz.de/10011376815
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Does research and development activity increase accrual-based earnings management?
Shust, Efrat - In: Journal of accounting, auditing & finance 30 (2015) 3, pp. 373-401
Persistent link: https://www.econbiz.de/10011303021
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Earnings management to avoid delisting from a stock market
Čornanič, Aleš; Novák, Jiri - 2015
We show that firms 'in danger' of being delisted from a stock market (NASDAQ) report higher performance-adjusted discretionary accruals and the inflated accruals are associated with an increased likelihood of maintained listing. Accruals of firms 'in danger' are less positive in fiscal quarters...
Persistent link: https://www.econbiz.de/10011344396
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The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
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Female auditors and accruals quality
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
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Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Jha, Anand - In: Journal of accounting, auditing & finance 28 (2013) 4, pp. 369-396
Persistent link: https://www.econbiz.de/10010228831
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Does audit quality influence the relation between earnings management and internal control weakness in the post -SOX period
Ravenstein, Judith van; Georgakopoulos, Georgios; … - In: International journal of sustainable economies … 2 (2013) 2, pp. 70-100
Persistent link: https://www.econbiz.de/10010243585