This study investigates the role of organizational change in moderating the effect of ethical decision making on internal auditor performance. The study population comprises internal auditors who work in the public sector (a government-owned company in Indonesia). Smart Partial Least Square...

Purpose - A separate study of the different behavioral biases does not allow for a full understanding of the complexity and stability of the heterogeneity of beliefs. Therefore, through a more global view of these anomalies, the authors wish to show that they can converge on a single concept,...

Purpose - The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It...

Purpose A separate study of the different behavioral biases does not allow for a full understanding of the complexity and stability of the heterogeneity of beliefs. Therefore, through a more global view of these anomalies, the authors wish to show that they can converge on a single concept,...

Purpose The objective of this paper is to investigate the direction of the causal relationship between dividend policy (DP) and earnings management (EM). Design/methodology/approach This research utilizes the panel data analysis to investigate the causal relationship between EM and DP. It...

The present paper aims to provide empirical evidence regarding the impact of shareholder activism on earnings management. Specifically, it is focused on investigating the moderating role of an external governance mechanism such as external audit quality. Based on a sample of French companies...