This study investigates the impact of US political sanctions on the earnings management practices of Iranian listed firms. Employing a difference-in-differences methodology and utilizing empirical data from 2013 to 2022, the study demonstrates that sanctions do not significantly influence...

Purpose – This paper aims to investigate how shareholder participation in general meetings (SPGM) affects audit quality.Design/methodology/approach – We measure SPGM as the percentage of the ownership represented by the shareholders who attend the general meeting. We measure audit quality by...

The present research investigates the relationship between managers' disclosure tone and the trading volume of small and large investors separately. The inconsistency of disclosure tone and abnormal trading volume generally indicates information asymmetry between managers and investors. However,...

An implicit premise of much empirical research is that the individual role and the collective role of a financial reporting quality (quality) measure are the same, in the sense that the impacts of a quality measure on a dependent variable, without and with considering the trade-off/interaction...

PurposeThis paper aims to examine how leadership style in audit firms influences audit quality. The paper further explores the mediating role of knowledge sharing in the relationship between leadership style and audit quality.Design/methodology/approachThe present paper studies the effects of...