This study aims to provide evidence of the impact of International Financial Reporting Standards (IFRS) adoption on audit fees in Jordan. Our study is based on publicly available information obtained from a sample of annual reports from Jordanian industrial companies listed in Amman Stock...

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...

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....