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Auditing : a journal of practice & theory
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ECONIS (ZBW)
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1
Related party transactions and audit quality : evidence on the efficacy of Auditing Standard No. 18
Ahmed, Anwer S.
;
Al Dah, Bilal
;
El-Helaly, Moataz
; …
- In:
Auditing : a journal of practice & theory
43
(
2024
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10014486998
Saved in:
2
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:
3
Are accounting choices for intangible assets informative or opportunistic? : evidence from Poland
Grzybek, Olga
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014327049
Saved in:
4
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:
5
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:
6
Earnings management to avoid losses : evidence in non-listed Colombian companies
Tobar Arias, José E.
;
Mora Valencia, Andrés
; …
- In:
Journal of international accounting auditing & taxation
53
(
2023
),
pp. 1-12
Persistent link: https://www.econbiz.de/10014458953
Saved in:
7
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:
8
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:
9
The quality of tax accounting for financial reporting purposes : Iinternational evidence from the United Kingdom
Song, Qian
;
Holland, Kevin
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-17
Persistent link: https://www.econbiz.de/10014434923
Saved in:
10
Boundaries of the firm and real earnings management
Marisetty, Vijaya Bhaskar
;
Moturi, Sairam
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-15
Persistent link: https://www.econbiz.de/10014434927
Saved in:
11
The goodwill impairment test under IFRS : objective, effectiveness and alternative approaches
Hellman, Niclas
;
Hjelström, Tomas
- In:
Journal of international accounting auditing & taxation
52
(
2023
),
pp. 1-18
Persistent link: https://www.econbiz.de/10014434928
Saved in:
12
Codetermination and aggressive reporting : audit committee employee representation, tax aggressiveness, and earnings management
Chyz, James A.
;
Eulerich, Marc
;
Fligge, Benjamin
; …
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014326402
Saved in:
13
Macroeconomic instability, institutions, and earnings management : an analysis in developed and emerging market countries
Jr. Viana, Dante Baiardo Cavalcante
;
Lourenço, Isabel Costa
- In:
Journal of international accounting auditing & taxation
51
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014326404
Saved in:
14
The accounting financial expertise of the audit committee chair and oversight effectiveness
Krishnamoorthy, Ganesh
;
Bruynseels, Liesbeth
;
De …
- In:
Auditing : a journal of practice & theory
42
(
2023
)
1
,
pp. 75-100
Persistent link: https://www.econbiz.de/10014280994
Saved in:
15
Exploring the role of excess control rights on real earnings management in family-controlled firms
Chen, Ching-Lung
;
Weng, Pei-Yu
;
Fan, Hung-Shu
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-23
Persistent link: https://www.econbiz.de/10014301960
Saved in:
16
Mandatory IFRS adoption and earnings management : the role of culture
Lam, Kevin C. K.
;
Sami, Heibatollah
;
Yao, Jun
;
Yao, Yiwei
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-25
Persistent link: https://www.econbiz.de/10014301968
Saved in:
17
The relationship between CSR disclosure and accounting conservatism : the role of state ownership
Garanina, Tatiana
;
Kim, Oksana
- In:
Journal of international accounting auditing & taxation
50
(
2023
),
pp. 1-24
Persistent link: https://www.econbiz.de/10014301970
Saved in:
18
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:
19
When does audit committee busyness influence earnings management in the UK? : evidence on the role of the financial crisis and company size
Ghafran, Chaudhry
;
O'Sullivan, Noe͏̈l
;
Yasmin, Sofia
- In:
Journal of international accounting auditing & taxation
47
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013366818
Saved in:
20
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:
21
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:
22
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
Saved in:
23
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
Saved in:
24
Accounting for R&D on the income statement? : evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany
Dinh, Tami
;
Schultze, Wolfgang
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-20
Persistent link: https://www.econbiz.de/10013210014
Saved in:
25
The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms
Pais, Cláudio
;
Dias, Cláudia Afecto
- In:
Journal of international accounting auditing & taxation
46
(
2022
),
pp. 1-13
Persistent link: https://www.econbiz.de/10013210019
Saved in:
26
The real earnings management gap between private and public firms : evidence from Europe
Yang, Jingwen
;
Hemmings, Danial
;
Jaafar, Aziz
;
Jackson, …
- In:
Journal of international accounting auditing & taxation
49
(
2022
),
pp. 1-21
Persistent link: https://www.econbiz.de/10013535854
Saved in:
27
An international study on the impact of corruption on analysts' forecasts
Mamatzakis, Emmanuel C.
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-17
Persistent link: https://www.econbiz.de/10013383691
Saved in:
28
The impact of IFRS adoption on IPOs management earnings forecasts in Australia
Georgakopoulos, Georgios
;
Gounopoulos, Dimitrios
; …
- In:
Journal of international accounting auditing & taxation
48
(
2022
),
pp. 1-23
Persistent link: https://www.econbiz.de/10013383697
Saved in:
29
Auditor responses to and prevention of non-income-increasing misreporting : evidence from audit fees and restatements
Pittman, Jeffrey A.
;
Zhao, Yuping
- In:
Auditing : a journal of practice & theory
40
(
2021
)
3
,
pp. 126-153
Persistent link: https://www.econbiz.de/10012626068
Saved in:
30
Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? : evidence from Italy
Azzali, Stefano
;
Mazza, Tatiana
;
Reichelt, Kenneth J.
; …
- In:
Auditing : a journal of practice & theory
40
(
2021
)
4
,
pp. 1-25
Persistent link: https://www.econbiz.de/10012698707
Saved in:
31
Pre-IPO earnings management : evidence from India
Nikbakht, Ehsan
;
Sarkar, Sayan
;
Smith, Garrett C.
; …
- In:
Journal of international accounting auditing & taxation
44
(
2021
),
pp. 1-21
Persistent link: https://www.econbiz.de/10012820279
Saved in:
32
Income smoothing in European banks : the contrasting effects of monitoring mechanisms
Di Fabio, Costanza
;
Ramassa, Paola
;
Quagli, Alberto
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-23
Persistent link: https://www.econbiz.de/10012592092
Saved in:
33
Managerial tools used to meet or beat analyst forecasts : evidence from the UK
Al Mabsali, Yousuf Khamis
;
Hayward, Rob
;
Eliwa, Yasser
- In:
Journal of international accounting auditing & taxation
43
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10012592095
Saved in:
34
IFRS convergence and accounting quality : India a case study
Adhikari, Ajay
;
Bansal, Manish
;
Kumar, Ashish
- In:
Journal of international accounting auditing & taxation
45
(
2021
),
pp. 1-19
Persistent link: https://www.econbiz.de/10013279692
Saved in:
35
Value relevance of aggregated and disaggregated earnings in India : significance of intangible intensity
Kumari, Pooja
;
Mishra, Chandra Sekhar
- In:
Journal of international accounting auditing & taxation
39
(
2020
),
pp. 1-17
Persistent link: https://www.econbiz.de/10012299733
Saved in:
36
Cost behavior around corporate tax rate cuts
Haga, Jesper
;
Höglund, Henrik
;
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 1-11
Persistent link: https://www.econbiz.de/10012007662
Saved in:
37
The relative usefulness of cash flows versus accrual earnings for CEO turnover decisions across countries : the role of investor protection
Hu, Jinshuai
;
Kim, Jeong-bon
- In:
Journal of international accounting auditing & taxation
34
(
2019
),
pp. 91-107
Persistent link: https://www.econbiz.de/10012007672
Saved in:
38
Abnormal fees and timely loss recognition : a long-term perspective
Amir, Eli
;
Guan, Yanling
;
Livne, Gilad
- In:
Auditing : a journal of practice & theory
38
(
2019
)
3
,
pp. 1-22
Persistent link: https://www.econbiz.de/10012117032
Saved in:
39
Do audit firm tenure and size moderate changes in financial reporting quality due to mandatory IFRS adoption?
Riccardi, William N.
- In:
Auditing : a journal of practice & theory
38
(
2019
)
4
,
pp. 201-224
Persistent link: https://www.econbiz.de/10012295530
Saved in:
40
Auditors' strategic audit pricing : evidence from the pre- and post-IFRS periods
Choi, Sunhwa
;
Choi, Youn-Sik
;
Kim, Bum-Joon
- In:
Auditing : a journal of practice & theory
37
(
2018
)
4
,
pp. 75-94
Persistent link: https://www.econbiz.de/10011975650
Saved in:
41
Benford's Law and the effects of the Korean financial reforms on cosmetic earnings management
Lacina, Michael
;
Lee, Buryung Brian
;
Kim, Dong Wuk
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011858746
Saved in:
42
Accounting reforms and conservatism in earnings : empirical evidence from listed Chinese companies
Li, Sihai
;
Wu, Huiying
;
Zhang, Jian
;
Chand, Parmod
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 32-44
Persistent link: https://www.econbiz.de/10011858768
Saved in:
43
Audit quality, debt financing, and earnings management : evidence from Jordan
Ebraheem Saleem Salem Alzoubi
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 69-84
Persistent link: https://www.econbiz.de/10011858777
Saved in:
44
Earnings management in islamic and conventional banks : does ownership structure matter? : evidence from the MENA region
Lassoued, Naima
;
Attia, Mouna Ben Rejeb
;
Sassi, Houda
- In:
Journal of international accounting auditing & taxation
30
(
2018
),
pp. 85-105
Persistent link: https://www.econbiz.de/10011858784
Saved in:
45
It is not only what you know, it is also who you know : CEO network connections and financial reporting quality
Bhandari, Avishek
;
Mammadov, Babak
;
Shelton, Austin
; …
- In:
Auditing : a journal of practice & theory
37
(
2018
)
2
,
pp. 27-50
Persistent link: https://www.econbiz.de/10011900495
Saved in:
46
Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan
;
Ranasinghe, Dinithi
;
Muhammadi, Abdul Haris
; …
- In:
Journal of international accounting auditing & taxation
31
(
2018
),
pp. 37-51
Persistent link: https://www.econbiz.de/10011901843
Saved in:
47
The impact of IFRS 8 on financial analysts’ earnings forecast errors : EU evidence
Aboud, Ahmed
;
Roberts, Clare B.
;
Zalata, Alaa Mansour
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 2-17
Persistent link: https://www.econbiz.de/10011965350
Saved in:
48
A reinvestigation into accounting quality following global IFRS adoption : evidence via earnings distributions
Trimble, Madeline
- In:
Journal of international accounting auditing & taxation
33
(
2018
),
pp. 18-39
Persistent link: https://www.econbiz.de/10011965351
Saved in:
49
The interplay between related party transactions and earnings management : the role of audit quality
El-Helaly, Moataz
;
Georgiou, Ifigenia
;
Lowe, Alan D.
- In:
Journal of international accounting auditing & taxation
32
(
2018
),
pp. 47-60
Persistent link: https://www.econbiz.de/10011936510
Saved in:
50
Book-tax conformity and earnings management in response to tax rate cuts
Sundvik, Dennis
- In:
Journal of international accounting auditing & taxation
28
(
2017
),
pp. 31-42
Persistent link: https://www.econbiz.de/10011707256
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