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The moderating effect of political connection on the relationship between non-audit services and accounting quality : evidence from an emerging market
Zarefar, Arumega; Nurul Azlin Azmi; Wan Adibah Wan Ismail; … - In: Cogent economics & finance 11 (2023) 1, pp. 1-24
-year observations from Malaysia during the period 2013-2017. This study uses the absolute value of discretionary accruals to measure …
Persistent link: https://www.econbiz.de/10014500638
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External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
this measure of audit quality is observed only for smaller fines. The discretionary accrual approach to earnings management …
Persistent link: https://www.econbiz.de/10011311730
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The moderating effect of audit quality on the relation between shareholder activism and earnings management : evidence from France
Siala, Souha Bouaziz; Jarboui, Anis - In: Contemporary economics 13 (2019) 1, pp. 63-78
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...
Persistent link: https://www.econbiz.de/10012176219
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Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia
Lai, Karen M. Y.; Sasmita, Andriyawan; Gul, Ferdinand A.; … - In: Journal of business ethics : JOBE 150 (2018) 4, pp. 1187-1198
Persistent link: https://www.econbiz.de/10011878109
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Nonaudit services, audit committee characteristics and accruals quality in Malaysia
Wan Zurina Nik Abdul Majid; Effiezal Aswadi bn Abdul Wahab - In: Asian journal of accounting research 7 (2022) 2, pp. 146-162
Persistent link: https://www.econbiz.de/10013330672
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The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe
Kabir, Humayun - 2015
International Financial Reporting Standards (IFRS) on accrual quality in Europe. The sample comprises 9339 firm-year observations … controlling for legal system, rule of law and other variables, we find incremental improvement in accrual quality in the treatment … results suggest that institutional oversight has an incrementally positive impact on accrual quality over and above that …
Persistent link: https://www.econbiz.de/10013017786
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Earnings quality, internal control weaknesses and industry-specialist audits
Jaggi, Bikki; Mitra, Santanu; Hossain, Mahmud - In: Review of quantitative finance and accounting 45 (2015) 1, pp. 1-32
Persistent link: https://www.econbiz.de/10011333141
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Female auditors and accruals quality
Ittonen, Kim; Vähämaa, Emilia; Vähämaa, Sami - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 205-228
Persistent link: https://www.econbiz.de/10009766924
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Firm accrual quality following restatements : a signaling view
Wiedman, Christine I.; Hendricks, Kevin B. - In: Journal of business finance & accounting : JBFA 40 (2013) 9/10, pp. 1095-1125
Persistent link: https://www.econbiz.de/10010236229
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Audit quality and market pricing of earnings and earnings components in China
Habib, Ahsan; Jiang, Haiyan; Zhou, Donghua - In: Asian review of accounting 22 (2014) 1, pp. 20-34
Persistent link: https://www.econbiz.de/10010377050