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  • Search: subject:"External audit quality"
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Year of publication
Subject
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External audit quality 5 Cross effect 3 Dienstleistungsqualität 3 Discretionary accruals 3 Financial audit 3 Ownership structure 3 Service quality 3 Wirtschaftsprüfung 3 Accounting policy 2 Accrual 2 Agency costs 2 Annual report readability 2 Bilanzpolitik 2 Internal control quality 2 Rückstellung 2 Security analysts 2 Accruals and deferrals 1 Acumulado discrecional 1 Agency theory 1 Calidad de la auditoría externa 1 Corporate annual report 1 Efecto cruzado 1 Eigentümerstruktur 1 Empirical method 1 Empirische Methode 1 Estructura propietaria 1 Geschäftsbericht 1 Gestión de ingresos 1 Information value 1 Informationswert 1 Internal control 1 Internes Kontrollsystem 1 Malaysia 1 Prinzipal-Agent-Theorie 1 Rechnungsabgrenzung 1 Sectores tunecinos 1 audit quality 1 discretionary accruals 1 earnings management 1 external audit quality 1
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Online availability
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Free 6 CC license 1
Type of publication
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Article 6
Type of publication (narrower categories)
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Article in journal 3 Aufsatz in Zeitschrift 3 Article 2
Language
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English 5 Undetermined 1
Author
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Chen, Huayang 2 Jarboui, Anis 2 Kouaib, Amel 2 Li, Xue 2 Luo, Jin-hui 2 Jarbouib, Anis 1 Kouaiba, Amel 1 Nuhu, Muhammad Shaheer 1 Zauwiyah Ahmad 1 Zhee, Lim Ying 1
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Published in...
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Journal of Economics, Finance and Administrative Science 2 Asian Academy of Management journal 1 China Journal of Accounting Research 1 China journal of accounting research : CJAR 1 Journal of economics, finance & administrative science 1
Source
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ECONIS (ZBW) 3 EconStor 2 RePEc 1
Showing 1 - 6 of 6
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The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms
Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: Asian Academy of Management journal 29 (2024) 2, pp. 211-241
This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM …
Persistent link: https://www.econbiz.de/10015173742
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Annual report readability and corporate agency costs
Luo, Jin-hui; Li, Xue; Chen, Huayang - In: China Journal of Accounting Research 11 (2018) 3, pp. 187-212
between readability and agency costs is more pronounced in firms with higher external audit quality, internal control quality …
Persistent link: https://www.econbiz.de/10012621004
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Cover Image
Annual report readability and corporate agency costs
Luo, Jin-hui; Li, Xue; Chen, Huayang - In: China journal of accounting research : CJAR 11 (2018) 3, pp. 187-212
between readability and agency costs is more pronounced in firms with higher external audit quality, internal control quality …
Persistent link: https://www.econbiz.de/10011932308
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Cover Image
External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors
Kouaiba, Amel; Jarbouib, Anis - In: Journal of Economics, Finance and Administrative Science 19 (2014) 37, pp. 78-89
This article emphasizes the significance of researching the cross effect of using jointly external audit quality and … examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We … provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings …
Persistent link: https://www.econbiz.de/10011094111
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Cover Image
External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors
Kouaib, Amel; Jarboui, Anis - In: Journal of Economics, Finance and Administrative Science 19 (2014) 37, pp. 78-89
This article emphasizes the significance of researching the cross effect of using jointly external audit quality and … examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We … provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings …
Persistent link: https://www.econbiz.de/10011859364
Saved in:
Cover Image
External audit quality and ownership structure : interaction and impact on earnings management of industrial and commercial Tunisian sectors
Kouaib, Amel; Jarboui, Anis - In: Journal of economics, finance & administrative science 19 (2014) 37, pp. 78-89
This article emphasizes the significance of researching the cross effect of using jointly external audit quality and … examine the effect of external audit quality and ownership structure on the discretionary accruals for the whole sample. We … provides empirical evidence on the cross effect of external audit quality variables and capital concentration on earnings …
Persistent link: https://www.econbiz.de/10011872966
Saved in:
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