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Der Betrieb
Managerial auditing journal
Review of accounting studies
102
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89
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1
High-speed rail network and earnings management techniques usage trade-off : the moderating effects of governance and religion
Li, Bin
;
Qizi, Zhao
;
Shahab, Yasir
;
Wu, Xun
;
Ntim, …
- In:
Managerial auditing journal
39
(
2024
)
1
,
pp. 26-49
Persistent link: https://www.econbiz.de/10014473317
Saved in:
2
The desire of prestigious audit committee chairs : what are the benefits for financial reporting quality?
Broye, Géraldine
;
Johannes, Pauline
- In:
Managerial auditing journal
38
(
2023
)
6
,
pp. 733-757
Persistent link: https://www.econbiz.de/10014333386
Saved in:
3
Board informal hierarchy and audit quality : evidence from China
Zhang, Yi
;
Wang, Yang
;
Liao, Jiaxin
- In:
Managerial auditing journal
38
(
2023
)
6
,
pp. 927-946
Persistent link: https://www.econbiz.de/10014333394
Saved in:
4
The effect of key audit matters on the association of credit risk and earnings quality
Chiang, Shuling
;
Kleinman, Gary
;
Lee, Picheng
- In:
Managerial auditing journal
38
(
2023
)
7
,
pp. 997-1023
Persistent link: https://www.econbiz.de/10014429686
Saved in:
5
Earnings string breaks, accounting litigation risk and audit fees
Robinson, Dahlia
;
Smith, Thomas
;
Whitworth, James Devin
; …
- In:
Managerial auditing journal
38
(
2023
)
7
,
pp. 1024-1052
Persistent link: https://www.econbiz.de/10014429687
Saved in:
6
Effects of qualitative factors and auditors' personal characteristics on materiality judgments
Hegazy, Mohamed Abdel Aziz
;
Salama, Samar
- In:
Managerial auditing journal
37
(
2022
)
3
,
pp. 305-335
Persistent link: https://www.econbiz.de/10013165100
Saved in:
7
Relation among corporate environmental disclosure, earnings management and accounting conservatism : evidence from Chinese listed firms
Xi, Jianqun
;
Xiao, He
- In:
Managerial auditing journal
37
(
2022
)
5
,
pp. 565-593
Persistent link: https://www.econbiz.de/10013407248
Saved in:
8
Earnings management and investor protection during the COVID-19 pandemic : evidence from G-12 countries
Ali, Heba
;
Amin, Hala Magdy
;
Mohamed, Diana Mostafa
; …
- In:
Managerial auditing journal
37
(
2022
)
7
,
pp. 775-797
Persistent link: https://www.econbiz.de/10013407305
Saved in:
9
The impact of COVID-19 pandemic on earnings management and the value relevance of earnings : US evidence
Liu, Guoping
;
Sun, Jerry
- In:
Managerial auditing journal
37
(
2022
)
7
,
pp. 850-868
Persistent link: https://www.econbiz.de/10013407318
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10
Directors' and officers' liability insurance and accounting conservatism : empirical evidence from China
Jia, Wanjiao
;
Bi, Shuoshuo
;
Du, Yingjie
- In:
Managerial auditing journal
37
(
2022
)
8
,
pp. 1091-1112
Persistent link: https://www.econbiz.de/10013407362
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11
What can auditors tell us about accounting manipulations?
Barac, Zeljana Aljinovic
;
Vuko, Tina
;
S̆odan, Slavko
- In:
Managerial auditing journal
32
(
2017
)
8
,
pp. 788-809
Persistent link: https://www.econbiz.de/10011796850
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12
The impact of earnings management on the value relevance of earnings : empirical evidence from Egypt
Mostafa, Wael
- In:
Managerial auditing journal
32
(
2017
)
1
,
pp. 50-74
Persistent link: https://www.econbiz.de/10011648237
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13
Business group affiliation, earnings management and audit quality : evidence from Bangladesh
Muttakin, Mohammad Badrul
;
Khan, Arifur
;
Mihret, …
- In:
Managerial auditing journal
32
(
2017
)
4/5
,
pp. 427-444
Persistent link: https://www.econbiz.de/10011702421
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14
Does good corporate governance enhance accruals quality during financial crises?
Aldamen, Husam
;
Duncan, Keith
- In:
Managerial auditing journal
31
(
2016
)
4/5
,
pp. 434-357
Persistent link: https://www.econbiz.de/10011569132
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15
Auditor tenure and accounting conservatism : evidence from Greece
Rickett, Laura K.
;
Maggina, Anastasia G.
;
Alam, Pervaiz
- In:
Managerial auditing journal
31
(
2016
)
6/7
,
pp. 538-565
Persistent link: https://www.econbiz.de/10011590359
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16
Internal control weakness and accounting conservatism in China
Ji, Xudong
;
Lu, Wei
;
Qu, Wen
- In:
Managerial auditing journal
31
(
2016
)
6/7
,
pp. 688-726
Persistent link: https://www.econbiz.de/10011590466
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17
Corporate social responsibility disclosures and earnings quality : are they a reflection of managers' opportunistic behavior?
Muttakin, Mohammad Badrul
;
Khan, Arifur
;
Azim, Mohammad I.
- In:
Managerial auditing journal
30
(
2015
)
3
,
pp. 277-298
Persistent link: https://www.econbiz.de/10010505961
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18
Did Japanese-SOX have an impact on earnings management and earnings quality?
Nakashima, Masumi
;
Ziebart, David A.
- In:
Managerial auditing journal
30
(
2015
)
4/5
,
pp. 482-510
Persistent link: https://www.econbiz.de/10011343410
Saved in:
19
Independent audit committee characterisitcs and real earnings manageent
Sun, Jerry
;
Lan, George
;
Liu, Guoping
- In:
Managerial auditing journal
29
(
2014
)
2
,
pp. 153-172
Persistent link: https://www.econbiz.de/10010344822
Saved in:
20
Environmental initiatives and earnings management
Litt, Barri
;
Sharma, Divesh
;
Sharma, Vineeta
- In:
Managerial auditing journal
29
(
2014
)
1
,
pp. 76-106
Persistent link: https://www.econbiz.de/10010252136
Saved in:
21
The association between earnings management and asset misappropriation
Song, Dan-bee
;
Lee, Ho Young
;
Cho, Eun-jung
- In:
Managerial auditing journal
28
(
2013
)
6
,
pp. 542-567
Persistent link: https://www.econbiz.de/10009769865
Saved in:
22
Auditor industry specialization, board governance, and earnings management
Sun, Jerry
;
Liu, Guoping
- In:
Managerial auditing journal
28
(
2013
)
1
,
pp. 45-64
Persistent link: https://www.econbiz.de/10009770756
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23
Income smoothing behaviour by Asian transportation firms
Rusmin, Rusmin
;
Scully, Glennda
;
Tower, Greg
- In:
Managerial auditing journal
28
(
2013
)
1
,
pp. 23-44
Persistent link: https://www.econbiz.de/10009770757
Saved in:
24
Internal audit function, board quality and financial reporting quality : evidence from Malaysia
Johl, Shireenjit K.
;
Johl, Satirenjit Kaur
; …
- In:
Managerial auditing journal
28
(
2013
)
9
,
pp. 780-814
Persistent link: https://www.econbiz.de/10010203322
Saved in:
25
Overvalued equities and audit fees : a research note
Habib, Ahsan
;
Gong, Rong
;
Hossain, Mahmud
- In:
Managerial auditing journal
28
(
2013
)
8
,
pp. 755-776
Persistent link: https://www.econbiz.de/10010189467
Saved in:
26
"Big 4 fee premium" and audit quality : latest evidence from UK listed companies
Campa, Domenico
- In:
Managerial auditing journal
28
(
2013
)
8
,
pp. 680-707
Persistent link: https://www.econbiz.de/10010189475
Saved in:
27
Do auditors perceive that there exists earnings management in goodwill accounting under IFRS? : Finnish evidence
Pajunen, Kati
;
Saastamoinen, Jani
- In:
Managerial auditing journal
28
(
2013
)
3
,
pp. 245-260
Persistent link: https://www.econbiz.de/10009737626
Saved in:
28
Earnings management and board oversight : an international comparison
Jouber, Habib
;
Fakhfakh, Hamadi
- In:
Managerial auditing journal
27
(
2012
)
1
,
pp. 66-86
Persistent link: https://www.econbiz.de/10009486610
Saved in:
29
Euro adoption and the quality of accounting information
Dimitropoulos, Panagiotis E.
;
Asteriou, Dimitrios
; …
- In:
Managerial auditing journal
27
(
2012
)
3
,
pp. 299-328
Persistent link: https://www.econbiz.de/10009524214
Saved in:
30
Auditor gender and corporate earnings management behavior in private Finnish firms
Niskanen, Jyrki
;
Karjalainen, Jukka
;
Niskanen, Mervi
; …
- In:
Managerial auditing journal
26
(
2011
)
9
,
pp. 778-793
Persistent link: https://www.econbiz.de/10009384840
Saved in:
31
The effectiveness of audit committees for low- and mid-cap firms
Kang, Won Sil
;
Kilgore, Alan
;
Wright, Sue
- In:
Managerial auditing journal
26
(
2011
)
7
,
pp. 623-650
Persistent link: https://www.econbiz.de/10009271476
Saved in:
32
The asymmetric relationship between corporate environmental responsibility and earnings management : evidence from the United States
Heltzer, Wendy
- In:
Managerial auditing journal
26
(
2011
)
1
,
pp. 65-88
Persistent link: https://www.econbiz.de/10008938692
Saved in:
33
Effects of ethical context and Machiavellianism on attitudes toward earnings management in China
Shafer, William E.
;
Wang, Zhihong
- In:
Managerial auditing journal
26
(
2011
)
5
,
pp. 372-392
Persistent link: https://www.econbiz.de/10009236308
Saved in:
34
Firm ownership type, earnings management and auditor relationships : evidence from India
Ghosh, Saibal
- In:
Managerial auditing journal
26
(
2011
)
4
,
pp. 350-369
Persistent link: https://www.econbiz.de/10009236309
Saved in:
35
Earnings management and the performance of seasoned private equity placements : evidence from Japanese issuers
He, Daoping Steven
;
Yang, David C.
;
Guan, Liming
- In:
Managerial auditing journal
25
(
2010
)
6
,
pp. 569-590
Persistent link: https://www.econbiz.de/10003997159
Saved in:
36
Auditor quality and earnings management: Singaporean evidence
Rusmin, Rusmin
- In:
Managerial auditing journal
25
(
2010
)
7
,
pp. 618-638
Persistent link: https://www.econbiz.de/10003997165
Saved in:
37
Corporate environmental disclosure, corporate governance and earnings management
Sun, Nan
;
Salama, Aly
;
Hussainey, Khaled
;
Habbash, Murya
- In:
Managerial auditing journal
25
(
2010
)
7
,
pp. 679-700
Persistent link: https://www.econbiz.de/10003997172
Saved in:
38
Earnings management practices from the perspective of external and internal auditors : evidence from Jordan
Al-khabash, Ahmed A.
;
Al-Thunbeibat, Ali A.
- In:
Managerial auditing journal
24
(
2009
)
1
,
pp. 58-80
Persistent link: https://www.econbiz.de/10009523896
Saved in:
39
Internationale Steuerplanung zur Optimierung der Konzernsteuerquote
Zielke, Rainer
- In:
Der Betrieb
59
(
2006
)
48
,
pp. 2585-2594
Persistent link: https://www.econbiz.de/10003393581
Saved in:
40
Der Stellenwert der Bilanzanalyse und Bilanzpolitik im HGB- und IFRS-Bilanzrecht
Küting, Karlheinz
- In:
Der Betrieb
59
(
2006
)
51/52
,
pp. 2753-2762
Persistent link: https://www.econbiz.de/10003399773
Saved in:
41
Zur Offenlegung der Ermessensspielräume bei der Erstellung des Jahresabschlusses : Rechnungslegung in euklidschen Räumen?
Hoffmann, Wolf-Dieter
;
Lüdenbach, Norbert
- In:
Der Betrieb
56
(
2003
)
37
,
pp. 1965-1969
Persistent link: https://www.econbiz.de/10001788419
Saved in:
42
Steuerliche Überleitungsrechnung im Rahmen der Bilanzierung latenter Steuern nach IAS 12
Dahlke, Jürgen
;
Eitzen, Bernd von
- In:
Der Betrieb
56
(
2003
)
42
,
pp. 2237-2243
Persistent link: https://www.econbiz.de/10001798523
Saved in:
43
Was bringen die IFRS oder IAS dem Mittelstand?
Jebens, Carsten Thomas
- In:
Der Betrieb
56
(
2003
)
44
,
pp. 2345-2350
Persistent link: https://www.econbiz.de/10001808706
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44
"Prinzipienbasierung" der IAS?
Preißler, Gerald
- In:
Der Betrieb
55
(
2002
)
46
,
pp. 2389-2395
Persistent link: https://www.econbiz.de/10001714416
Saved in:
45
Umstellung der Rechnungslegung von HGB auf US-GAAP: Bilanzrechtliche und bilanzpolitische Aspekte eines Systemwechsels
Gruber, Thomas
;
Kühnberger, Manfred
- In:
Der Betrieb
54
(
2001
)
33
,
pp. 1733-1740
Persistent link: https://www.econbiz.de/10001614447
Saved in:
46
Die Anwendung von IAS 40 (investment property) auf Immobilien-Leasingobjekte
Helmschrott, Harald
- In:
Der Betrieb
54
(
2001
)
47
,
pp. 2457-2459
Persistent link: https://www.econbiz.de/10001627328
Saved in:
47
Accounting in der New Economy : "auch die Unternehmen der New Economy unterliegen den physikalischen Gesetzen der Betriebswirtschaft"
Benzinger, Volker
;
Göhner, Frank
- In:
Der Betrieb
54
(
2001
)
42
,
pp. 2205-2213
Persistent link: https://www.econbiz.de/10001615096
Saved in:
48
Die Fair Value-Bilanzierung in der Rechnungslegung nach den International Accounting Standards (IAS)
Kley, Karl-Ludwig
- In:
Der Betrieb
54
(
2001
)
43
,
pp. 2257-2262
Persistent link: https://www.econbiz.de/10001617858
Saved in:
49
Gewinn-Management in den USA: Beobachtungen aus deutscher Sicht
Vorwold, Gerhard
- In:
Der Betrieb
52
(
1999
)
46
,
pp. 2321-2328
Persistent link: https://www.econbiz.de/10001424072
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