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Discretionary provisioning practices among Western European banks

Ozili, Peterson K. - In: Journal of financial economic policy 9 (2017) 1, pp. 109-118

Persistent link: https://www.econbiz.de/10011799760

Big 4 auditors, bank earnings management and financial crisis in Africa

Ozili, Peterson K. - In: Journal of financial reporting & accounting : JFRA 20 (2022) 2, pp. 215-232

Persistent link: https://www.econbiz.de/10013366639

Former auditors on the audit committee and earnings management : evidence from African banks

Sellami, Yosra Mnif; Slimi, Imen - In: Accounting and finance 63 (2023) 2, pp. 2383-2420

Persistent link: https://www.econbiz.de/10014302094

Audit committee oversight and bank financial reporting quality

Chronopoulos, Dimitris K.; Rempoutsika, Lemonia M.; … - In: Journal of business finance & accounting : JBFA 51 (2024) 1/2, pp. 657-687

Persistent link: https://www.econbiz.de/10014481235

Auditor pricing of abnormal income from sales of available for sale securities : evidence from the banking industry

Greiner, Adam J.; Kohlbeck, Mark J.; Smith, Thomas J. - In: Accounting and business research 53 (2023) 6, pp. 611-645

Persistent link: https://www.econbiz.de/10014391340

How do auditor attributes affect bank earnings management? : evidence from Africa

Sellami, Yosra Mnif; Slimi, Imen - In: Journal of accounting in emerging economies : JAEE 14 (2024) 4, pp. 819-854

Persistent link: https://www.econbiz.de/10015061390

Real earnings management before and after reporting SOX 404 material weaknesses

Järvinen, Tuukka; Myllymäki, Emma-Riikka - In: Accounting horizons : a quarterly publication of the … 30 (2016) 1, pp. 119-141

Persistent link: https://www.econbiz.de/10011458118

Creative accounting determination and financial reporting quality : the integration of transparency and disclosure

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15

The phenomenon of creative accounting has attracted the attention of researchers for decades, especially in the financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by researchers and practitioners to determine any...

Persistent link: https://www.econbiz.de/10013168881

Earnings management, weak internal controls, and firm size

Jahmani, Yousef; Niranjan, Suman - In: Accounting & taxation : AT 7 (2015) 2, pp. 51-64

Persistent link: https://www.econbiz.de/10011880649

Material weaknesses in tax-related internal controls and last chance earnings management

Gleason, Cristi A.; Pincus, Morton; Rego, Sonja Olhoft - In: The journal of the American Taxation Association : a … 39 (2017) 1, pp. 25-44

Persistent link: https://www.econbiz.de/10011881120