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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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The Interplay between Related Party Transactions and Earnings Management : The Role of Audit Quality
El-Helaly, Moataz - 2018
Related party transactions (RPTs) are considered a potential tool for shareholders' wealth expropriation, as they offer …
Persistent link: https://www.econbiz.de/10012926843
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Proactive Financial Reporting Enforcement : Audit Fee and Financial Reporting Quality Effects
Florou, Annita - 2020
We examine the costs and benefits of proactive financial reporting enforcement by the UK Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity...
Persistent link: https://www.econbiz.de/10012854900
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Firm-Initiated Clawback Provisions and Audit Committee Quality
Mburu, Henry - 2014
We examine the audit committee characteristics for S&P 600 firms that voluntarily adopt clawback provisions in their executive contracts. We find empirical evidence to show that audit committees in firms with voluntary clawback provisions meet more often, are larger, and have a larger proportion...
Persistent link: https://www.econbiz.de/10013049242
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The Effect of Audit Firm Specialization on Earnings Management and Quality of Audit Work
Hegazy, Mohamed Abdel Aziz - 2016
This paper aims at investigating the effect of industry specialization on the audit quality and earnings quality. It examines the relation between industry specialization and earnings quality, financial reporting quality, and audit quality. The research posits that industry specialization...
Persistent link: https://www.econbiz.de/10013000260
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Firm Size, Financial Distress, Audit Quality, and Earnings Management of Banking Companies
Kurniawati, Angela - 2020
The era of globalization has stimulated the spirit of competition of companies in an ever-intensifying business race of various sectors. In an attempt to sustain the life of the company, earnings figures are kept positive to attract investors and to elevate the company's social status. This...
Persistent link: https://www.econbiz.de/10012834490
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Audit Pricing and Nature of Controlling Shareholders : Evidence from France
Ben Ali, Chiraz - 2013
different types of controlling shareholders. In a context of ownership concentration and poor investor protection, controlling … shareholders can easily expropriate minority shareholders and profit from private benefits of control. However, this agency … conflict has been rarely studied, as the most commonly assumed agency conflict resides between managers and shareholders. Using …
Persistent link: https://www.econbiz.de/10013091207
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Audit pricing and nature of controlling shareholders : evidence from France
Ben Ali, Chiraz; Lesage, Cédric - In: China journal of accounting research : CJAR 6 (2013) 1, pp. 21-34
different types of controlling shareholders. In a context of concentrated ownership and poor investor protection, controlling … shareholders can easily expropriate wealth from minority shareholders and profit from private benefits of control. However, this … shareholders. Using an audit fee model derived from Simunic (1980), we study the impact of the nature of controlling shareholders …
Persistent link: https://www.econbiz.de/10011825745
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Legal Liability of Audit Committee Members in U.S. Shareholder Derivative Cases : Lessons Learned From Recent Litigation
Blythe, Stephen E. - 2020
This study focuses on U.S. shareholder derivative cases in which Audit Committee members were defendants. Three grounds for Audit Committee liability were alleged in those cases: (1) violation of the Fiduciary Duties of Care, Loyalty or Good Faith, which may include failure to provide proper...
Persistent link: https://www.econbiz.de/10012831122
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IFRS Consequences on Accounting Conservatism in Europe : Do Auditor Incentives Matter?
Piot, Charles - 2015
We investigate the way auditor characteristics (i.e., reputation and industry specialization) interact on the consequences of mandatory IFRS adoption in Europe in terms of accounting conservatism. Indeed, a mandatory adoption setting may control for firm-level reporting incentives when gauging...
Persistent link: https://www.econbiz.de/10013038294