Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm‐year observations before and throughout the global financial crisis (GFC) period of 2006‐2009 in seven Asian countries, the purpose of this study...

Purpose – Managers may “creatively” choose accounting methods in order to smooth income figures. Using a sample of 1,094 transportation firm-year observations before and throughout the global financial crisis (GFC) period of 2006-2009 in seven Asian countries, the purpose of this study is...

Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb...

Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and corporate governance reformists for mechanisms to curb...