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Corporate lobbying : resource-seeking or rent-seeking? : evidence from audit fees
Low, Steven Yik-Pui; Foo, Yee-Boon; Gul, Ferdinand A. - In: Journal of contemporary accounting & economics 19 (2023) 1, pp. 1-18
Persistent link: https://www.econbiz.de/10014301896
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How audit fees impact earnings management in service companies on the Aamman Stock Exchange through audit committee characteristics
Shehadeh, Ayman; Nassar, Mahmoud Daoud Daoud; Shrouf, Husam - In: International Journal of Financial Studies : open … 12 (2024) 2, pp. 1-16
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between audit committee features, such as committee...
Persistent link: https://www.econbiz.de/10014636325
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Certification of audit committee effectiveness : evidence from a one-time regulatory event in China
Chang, Hsihui; Chen, Xin; Cheng, C. S. Agnes; Zhou, Nan - In: Journal of international accounting research 20 (2021) 2, pp. 1-23
Persistent link: https://www.econbiz.de/10012648611
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The impact of external auditor size on the relationship between audit committee effectiveness and earnings management
Idris, Mohammed Ibrahim; Abu Siam, Yousef Ibrahim; … - In: Investment management and financial innovations 15 (2018) 3, pp. 122-130
Persistent link: https://www.econbiz.de/10012055524
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Audit committee effectiveness, audit quality and earnings management : evidence from Ghana
Bawuah, Isaac - In: Cogent business & management 11 (2024) 1, pp. 1-22
The paper investigates the effect of Audit Committee Effectiveness (ACE) on Earnings Management (EM) and consequently examines whether audit quality (Big4) can moderate the link between ACE and EM in Ghana. First, the study uses panel data from 25 non-financial firms in Ghana, and employs the...
Persistent link: https://www.econbiz.de/10014529389
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CEO power, audit committee effectiveness and earnings quality
Kalembe, Dorcus; Kaawaase, Twaha Kigongo; … - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 585-611
Persistent link: https://www.econbiz.de/10015061365
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The effect of audit committee industry expertise on monitoring the financial reporting process
Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273
Persistent link: https://www.econbiz.de/10010256761
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Audit committee experts and earnings quality
Sherliza Puat Nelson; S. Susela Devi - In: Corporate governance : the international journal for … 13 (2013) 4, pp. 335-351
Persistent link: https://www.econbiz.de/10010187570
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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 impacts of audit committee expertise on real earnings management : evidence from Hong Kong
Cheung, Kwok Yip; Chung, Chi Veng - In: Cogent business & management 9 (2022) 1, pp. 1-23
This study examines the impacts of seven types of audit committee expertise (accounting academic, auditing, finance academic, CEO or finance director, other finance, industry and legal expertise) on real earnings management. 1054 firm-year observations are used in the study. The sample firms are...
Persistent link: https://www.econbiz.de/10014439683