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Earnings quality in an ethics perspective

Romano, Mauro; Onesti, Tiziano - In: International journal of business governance & ethics : … 11 (2016) 1, pp. 52-67

Persistent link: https://www.econbiz.de/10011619767

Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia

Marziana Madah Marzuki; Noor Marini Haji-Abdullah; … - In: Asian Academy of Management journal : AAMJ 24 (2019) 2, pp. 143-167

Persistent link: https://www.econbiz.de/10012426521

Accounting quality in Eastern Europe after communism

Lindahl, Frederick W.; Schadéwitz, Hannu J. - In: Journal of East-West business 24 (2018) 1, pp. 24-49

Persistent link: https://www.econbiz.de/10011804228

Digital accounting system and its effect on corporate governance : an empirical investigation

Al-Hattami, Hamood Mohd.; Al Maqtari, Faozi A.; … - In: Strategic change 33 (2024) 3, pp. 151-167

Persistent link: https://www.econbiz.de/10014532640

Accounting conservatism and earnings quality

Zadeh, Farzaneh Nassir; Askarany, Davood; Asl, Solmaz Arefi - In: Journal of risk and financial management : JRFM 15 (2022) 9, pp. 1-18

Purpose-The study on the relationship between accounting conservatism and earnings quality is not new. However, the … relationship between accounting conservatism and earnings quality based on the Dechow and Dichev model and the modified Jones model …) can have a moderating effect on the relationship between accounting conservatism and earnings quality. These findings are …

Persistent link: https://www.econbiz.de/10013401816

Governance effects of digital transformation : from the perspective of accounting quality

Fang, Qiaoling; Yu, Nutao; Xu, Hui - In: China journal of accounting studies 11 (2023) 1, pp. 77-106

transformation in traditional industries can improve accounting quality as well as corporate governance. Our findings suggest that …, firms proceeding more digital transformation have lower degree of earnings management and higher degree of accounting … qualities. Digital transformation can improve accounting quality by reducing three types of agency costs. Specifically, digital …

Persistent link: https://www.econbiz.de/10014316864

Corporate governance and the use of external assurance for integrated reports

Maroun, Warren - In: Corporate governance : an international review 30 (2022) 5, pp. 584-607

Persistent link: https://www.econbiz.de/10013418891

Sustainability and management accounting research

Cheng, Mandy Man-sum; Perego, Paolo; Soderstrom, Naomi … - In: Journal of management accounting research : JMAR 35 (2023) 3, pp. 1-11

Persistent link: https://www.econbiz.de/10014431564

Fraudulent financial reporting analyses using Beneish model : evidence from Malaysian public companies

Sabli, Nurshamimi; Aripin, Rosmini Mohd; Radziah Mahmud; … - In: Global business & economics review 29 (2023) 1, pp. 107-132

Persistent link: https://www.econbiz.de/10014306696

The moderating effect of the interaction between joint audit and accounting conservatism on the association between corporate governance and corporate performance

Elmashtawy, Ahmed; Mohd Hassan Che Haat; Shahnaz Ismail; … - In: Cogent business & management 11 (2024) 1, pp. 1-25

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in … variables and CG index have a significant effect on CP by market- and accounting-based measures. The results also exhibit that … the interaction between JA and accounting conservatism moderates and strengthens the relationship between the CG index and …

Persistent link: https://www.econbiz.de/10014529050