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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

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

The role of auditors in detecting creative accounting : Singaporean and Australian evidence

Rusmin, Rusmin - In: Corporate ownership & control : international … 8 (2010/11) 3, pp. 124-144

Persistent link: https://www.econbiz.de/10009297254

The impact of surplus free cash flow and audit quality on earnings management : the case of growth triangle countries

Rusmin, Rusmin; Astami, Emita; Hartadi, Bambang - In: Asian review of accounting 22 (2014) 3, pp. 217-232

Persistent link: https://www.econbiz.de/10010414837

Governance attributes in Indonesia and earnings quality

Rusmin, Rusmin; Hossain, Mahmud; Evans, John - In: Corporate board : role, duties & composition; … 7 (2011) 3, pp. 6-20

Persistent link: https://www.econbiz.de/10011374365

The role of audit quality and culture influence on earnings management in companies with excessive free cash flow : evidence from the Asia-Pacific region

Astami, Emita; Rusmin, Rusmin; Hartadi, Bambang; Evans, … - In: International journal of accounting and information … 25 (2017) 1, pp. 21-42

Persistent link: https://www.econbiz.de/10011697061

The relationship between corporate social responsibility disclosure and earnings management : is it a complement mechanism or a substitute mechanism?

Faisal, Faisal; Prasetya, Alif Rishal; Chariri, Anis; … - In: International journal of business governance & ethics : … 13 (2018) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10011988113

Determinant of non-GAAP earnings management practices and its impact on firm value

Ibrani, Ewing Yuvisa; Faisal, Faisal; Handayani, Yenny Dwi - In: Cogent business & management 6 (2019), pp. 1-17

This study aims to examine the factors that explain the reasons why non-GAAP earnings management is carried out based on the fraud diamond theory (FDT). FDT is a theory widely used in behavioral research to explain the factors that cause fraud in a company. In addition, this study also explains...

Persistent link: https://www.econbiz.de/10012116701

Auditor independence and earnings management : evidence of non-audit fees disclosure in Australia

Rusmin; Van der Zahn, J-L. W. Mitchell; Tower, Greg; … - In: The journal of contemporary issues in business and … 15 (2009) 1, pp. 93-113

Persistent link: https://www.econbiz.de/10009299212