Purpose The purpose of this paper is to examine the association between internal corporate governance mechanism and earnings management of Jordanian companies. More specifically, the author examines several hypotheses regarding the relationships between ownership and earnings management....

Purpose The purpose of this paper is to extend previous research by empirically investigating the effect of the disclosure quality (DQ) on the magnitude of the earnings management (EM) among Jordanian companies listed in Amman Stock Exchange. Design/methodology/approach This study uses the...

Purpose – The purpose of this paper is to test the association between audit quality and earnings management (EM). Audit quality studies documented that accruals would reduce when the auditor is independent or the audit firm is large. Design/methodology/approach – This paper uses generalised...

Purpose This study aims to examine the influence of audit committee existence and internal audit function on the earnings management of companies. Design/methodology/approach This paper uses generalised least squares regression to investigate the influence of audit committee existence, internal...