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Search: subject_exact:"Prüfungsausschuss des Aufsichtsrats"
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Earnings management
Prüfungsausschuss des Aufsichtsrats
1,232
Audit committee
1,231
Corporate Governance
833
Corporate governance
832
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500
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1
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1
Surplus free cash flow, stock market segmentations and earnings management : the moderating role of independent audit committee
Toumeh, Ahmad A.
;
Sofri B. Yahya
;
Azlan Amran
- In:
Global business review
24
(
2023
)
6
,
pp. 1353-1382
Persistent link: https://www.econbiz.de/10014433218
Saved in:
2
Is audit committee busyness associated with earnings management? : the moderating role of foreign ownership
Saleh, Mohammed W. A.
;
Mansout, Marwan
- In:
Accounting research journal
37
(
2024
)
1
,
pp. 80-97
Persistent link: https://www.econbiz.de/10014491708
Saved in:
3
Disclaimer language in US banks' audit committee reports : determinants and consequences
Naaman, Christine
;
Naaman, Karen
;
Sahyoun, Najib
- In:
Meditari accountancy research
31
(
2023
)
3
,
pp. 635-657
Persistent link: https://www.econbiz.de/10014362581
Saved in:
4
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:
5
Do business trainings for audit committees matter in organizations? : focusing on earnings management
Song, Bomi
;
Chung, Heesun
;
Kim, Bumjoon
;
Sonu, …
- In:
Finance research letters
51
(
2023
),
pp. 1-7
Persistent link: https://www.econbiz.de/10014286712
Saved in:
6
Corporate lobbying : resource-seeking or rent-seeking? : evidence from audit fees
Low, Steven Yik-Pui
;
Foo, Yee-Boon
;
Gul, Ferdinand A.
- In:
Journal of contemporary accounting & economics
19
(
2023
)
1
,
pp. 1-18
Persistent link: https://www.econbiz.de/10014301896
Saved in:
7
The simultaneously representation of women at the audit demand and supply sides and audit quality
Sellami, Yosra Mnif
;
Cherif, Imen
- In:
Asian review of accounting
31
(
2023
)
5
,
pp. 754-804
Persistent link: https://www.econbiz.de/10014430174
Saved in:
8
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:
9
Effects of audit quality and audit committee characteristics on earnings management during the global financial crisis : evidence from Australia
Mollik, Abu Taher
;
Mir, Monir T.
;
McIver, Ron
;
Bepari, …
- In:
Australasian accounting business and finance journal : AABF
14
(
2020
)
4
,
pp. 85-115
Persistent link: https://www.econbiz.de/10012596714
Saved in:
10
The role of audit committees in mitigating earnings management : evidence from Jordan
Almarayeh, Taha
;
Abdullatif, Modar
;
Aibar-Guzmán, Beatriz
- In:
Journal of accounting in emerging economies : JAEE
12
(
2022
)
5
,
pp. 882-907
Persistent link: https://www.econbiz.de/10013373422
Saved in:
11
Audit committee composition and earnings management in a specific institutional environment : the case of Russia
Nikulin, Egor D.
;
Smirnov, Marat V.
;
Sviridov, Andrei A.
; …
- In:
Corporate governance : international journal of …
22
(
2022
)
7
,
pp. 1491-1522
Persistent link: https://www.econbiz.de/10013454900
Saved in:
12
Do diligent independent directors restrain earnings management practices? : Indian lessons for the global world
Kapoor, Nimisha
;
Goel, Sandeep
- In:
Asian journal of accounting research
4
(
2019
)
1
,
pp. 52-69
Persistent link: https://www.econbiz.de/10012113083
Saved in:
13
Connecting earnings management to the real world : what happens in the black box of the boardroom?
Brennan, Niamh
- In:
The British accounting review : the journal of the …
53
(
2021
)
6
,
pp. 1-15
Persistent link: https://www.econbiz.de/10013041242
Saved in:
14
Audit committee financial expertise, gender, and earnings management : does gender of the financial expert matter?
Zalata, Alaa Mansour
;
Tauringana, Venancio
;
Tingbani, …
- In:
International review of financial analysis
55
(
2018
),
pp. 170-183
Persistent link: https://www.econbiz.de/10012006184
Saved in:
15
Board and audit committee effectiveness in the post-ASX Corporate Governance Principles and Recommendations era
Safari, Maryam
- In:
Managerial finance
43
(
2017
)
10
,
pp. 1137-1151
Persistent link: https://www.econbiz.de/10011802982
Saved in:
16
Audit committees and earnings management : evidence from the German two-tier board system
Albersmann, Benjamin T.
;
Hohenfels, Daniela
- In:
Schmalenbach business review : sbr
18
(
2017
)
2
,
pp. 147-178
Persistent link: https://www.econbiz.de/10011710158
Saved in:
17
Audit committee effectiveness, audit quality and earnings management : a meta-analysis
Inaam, Zgarni
;
Khamoussi, Halioui
- In:
International journal of law and management : IJLMA
58
(
2016
)
2
,
pp. 179-196
Persistent link: https://www.econbiz.de/10011485733
Saved in:
18
The effect of corporate governance mechanisms on earnings management : evidence from Saudi Arabia
Al-Thuneibat, Ali Abedalqader
;
Al-Angari, Hussam Abdulmohsen
- In:
Review of international business and strategy
26
(
2016
)
1
,
pp. 2-32
Persistent link: https://www.econbiz.de/10011575105
Saved in:
19
Board and audit committee effectiveness, ethnic diversification and earnings management: a study of the Malaysian manufacturing sector
Wan Masliza Wan Mohammad
;
Shaista Wasiuzzaman
;
Salleh, …
- In:
Corporate governance : the international journal for …
16
(
2016
)
4
,
pp. 726-746
Persistent link: https://www.econbiz.de/10011616306
Saved in:
20
Women directors, family ownership and earnings management in Malaysia
Abdullah, Shamsul Nahar
;
Ku Nor Izah Ku Ismail
- In:
Asian review of accounting
24
(
2016
)
4
,
pp. 525-550
Persistent link: https://www.econbiz.de/10011641842
Saved in:
21
Board independence, audit quality and earnings management : evidence from Egypt
Khalil, Mohamed
;
Ozkan, Aydin
- In:
Journal of emerging market finance
15
(
2016
)
1
,
pp. 84-118
Persistent link: https://www.econbiz.de/10011489349
Saved in:
22
Earnings management and the role of the audit committee : an investigation of the influence of cross-listing and government officials on the audit committee
Lin, Teng
;
Hutchinson, Marion
;
Percy, Majella
- In:
Journal of management & governance
19
(
2015
)
1
,
pp. 197-227
Persistent link: https://www.econbiz.de/10010476659
Saved in:
23
The relationship between audit committee characteristics and financial statement quality : evidence from Belgium
De Vlaminck, Nicolas
;
Sarens, Gerrit
- In:
Journal of management & governance
19
(
2015
)
1
,
pp. 145-166
Persistent link: https://www.econbiz.de/10010476661
Saved in:
24
The effectiveness of corporate governance in constraining earnings management in Pakistan
Latif, Aysha S.
;
Abdullah, Fahad
- In:
The Lahore journal of economics
20
(
2015
)
1
,
pp. 135-155
Persistent link: https://www.econbiz.de/10011333701
Saved in:
25
Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness : evidence from Australia
Bryce, Mitchell
;
Ali, Muhammad Jahangir
;
Mather, Paul
- In:
Pacific-Basin finance journal
35
(
2015
)
1
,
pp. 163-181
Persistent link: https://www.econbiz.de/10011538137
Saved in:
26
Discussion of "audit committee financial expertise and earnings management: the role of status" by Badolato, Donelson, and Ege (2014)
Hayes, Rachel M.
- In:
Journal of accounting & economics
58
(
2014
)
2/3
,
pp. 231-239
Persistent link: https://www.econbiz.de/10010485803
Saved in:
27
Audit committee financial expertise and earnings management : the role of status
Badolato, Patrick G.
;
Donelson, Dain C.
;
Ege, Matthew
- In:
Journal of accounting & economics
58
(
2014
)
2/3
,
pp. 208-230
Persistent link: https://www.econbiz.de/10010485805
Saved in:
28
Does industry regulation matter? : new evidence on audit committees and earnings management
He, Lerong
;
Yang, Rong
- In:
Journal of business ethics : JOBE
123
(
2014
)
4
,
pp. 573-589
Persistent link: https://www.econbiz.de/10010489752
Saved in:
29
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:
30
The impact of audit committee existence and external audit on earnings management : evidence from Portugal
Alves, Sandra
- In:
Journal of financial reporting & accounting : JFRA
11
(
2013
)
2
,
pp. 143-165
Persistent link: https://www.econbiz.de/10010203972
Saved in:
31
Audit committee experts and earnings quality
Sherliza Puat Nelson
;
S. Susela Devi
- In:
Corporate governance : the international journal for …
13
(
2013
)
4
,
pp. 335-351
Persistent link: https://www.econbiz.de/10010187570
Saved in:
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