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The role of audit quality and culture influence on earnings management in companies with excessive free cash flow : evidence from the Asia-Pacific region
Astami, Emita; Rusmin, Rusmin; Hartadi, Bambang; Evans, … - In: International journal of accounting and information … 25 (2017) 1, pp. 21-42
Persistent link: https://www.econbiz.de/10011697061
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Earnings management and corporate governance related to mandatory IFRS adoption : evidence from French-listed firms
Garrouch, Hela; Hadriche, Manel; Omri, Abdelwehed - In: International journal of managerial and financial accounting 6 (2014) 4, pp. 322-340
Persistent link: https://www.econbiz.de/10011349653
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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
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Fraud accounting in Slovakia after times of financial crisis
Skoda, Miroslav; Slavikova, Gabriela; Lajčin, Daniel - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 139-146
Persistent link: https://www.econbiz.de/10011762068
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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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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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Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan
Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of applied accounting research 16 (2015) 1, pp. 2-27
Persistent link: https://www.econbiz.de/10011344309
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Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2012 academic literature
Franzen, Laurel; Meckfessel, Michele; Moehrle, Stephen R.; … - In: Research in accounting regulation 27 (2015) 1, pp. 21-38
Persistent link: https://www.econbiz.de/10011316576
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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