The research objectives is to analyze factors impacting on accounting conservatism such as growth opportunity, return on equity, sales growth, return on assets, capital intensity, investment opportunity, financial distress, financial leverage, global diversification and uncertainty environment....

As financial sectors around the world keep pace with rapidly changing consumer needs, creating new products, services and financial market players, regulatory frameworks are struggling to keep up due to slow-moving, legally defined entities. The tension between dynamic markets and static...

The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between audit committee features, such as committee...