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The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerial ownership towards earnings quality of Indonesian listed companies in LQ-45 index
Ahalik; Hardy, Yeni - In: International journal of applied business and economic … 13 (2015) 1, pp. 183-199
Persistent link: https://www.econbiz.de/10011376140
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The impact of IFRS implementation, leverage, audit quality, institutional ownership, and managerail ownership towards earnings quality of Indonesian listed companiesin LQ-45 index
Hardy, Yeni; Ahalik - In: International journal of applied business and economic … 13 (2015) 1, pp. 399-415
Persistent link: https://www.econbiz.de/10011376401
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The impact of IFRS adoption on audit fees : evidence from Jordan
Abu Risheh, Khaled E.; Al-Saeed, Mo'taz Amin - In: Journal of accounting & management information systems … 13 (2014) 3, pp. 520-536
This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on … is the goodwill. The results indicate that the adoption of IFRS has significantly increased audit fees for Jordanian … listed industrial companies in the IFRS-compliant period. Also, we find that the significantly positive coefficients on …
Persistent link: https://www.econbiz.de/10010526626
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The effects of IFRS experience on audit fees for listed companies in China
Lin, Hsiao-Lun; Yen, Ai-Ru - In: Asian review of accounting 24 (2016) 1, pp. 43-68
Persistent link: https://www.econbiz.de/10011542849
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Audit tenure and earnings quality : do auditor's industry specialisation matter? : evidence from Tunisia
Hbaieb, Ines Hakim; Omri, Mohamed Ali - In: International journal of critical accounting : IJCA 6 (2014) 3, pp. 299-313
Persistent link: https://www.econbiz.de/10011347669
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Earnings management and audit adjustments : an empirical study of listed companies
Amat, Oriol; Elvira, Oscar - In: Investment management and financial innovations 7 (2010) 1, pp. 50-61
Persistent link: https://www.econbiz.de/10003968207
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Firm versus partner measures of auditor industry expertise and effects on auditor quality
Chi, Hsin-Yi; Chin, Chen-lung - In: Auditing : a journal of practice & theory 30 (2011) 2, pp. 201-229
Persistent link: https://www.econbiz.de/10009238008
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The Impact of Auditor Qualifications on Earnings Management of Companies Listed in Borsa İstanbul Industrial Index
Can, Gökberk - 2019
This research aims to reveal whether independent auditor's (as the real person and the legal entity) qualifications (audit firm size, audit opinion, audit gender, audit firm specialization, audit firm rotation, geographical difference) have any effect on earnings management via discretionary...
Persistent link: https://www.econbiz.de/10012901798
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Effect of Audit Quality on Earnings Management of Listed Oil Marketing Companies in Nigeria
Tyokoso, Gabriel M. - 2019
This paper examines the effect of audit quality attributes on earnings management of listed oil marketing companies in Nigeria. Secondary data were extracted from nine companies listed on the Nigerian Stock Exchange (NSE) from 2009 to 2014 and analyzed using panel multiple regression technique....
Persistent link: https://www.econbiz.de/10012858864