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How external auditor quality moderates the relation between internal audit committee effectiveness and accounting conservatism

Ur Rehman, Saif; Khan, Faisal; Hemdan, Dalia Ali Mostafa; … - In: American journal of finance and accounting 6 (2021) 3/4, pp. 252-265

Persistent link: https://www.econbiz.de/10012610840

The effect of distracted audit committee members on earnings quality

Elkinawy, Susan; Spizman, Joshua; Tran, Hai - In: Review of quantitative finance and accounting 56 (2021) 3, pp. 1191-1219

Persistent link: https://www.econbiz.de/10012498633

Audit committee competence and earnings management in Europe

Zarza Herranz, César; Reguera Alvarado, Nuria; López … - In: Revista de Contabilidad 25 (2022) 1, pp. 121-135

Persistent link: https://www.econbiz.de/10012814513

Do cororate governance characteristics constrain earnings management? : the role of board, audit committee and ownership structure in Indian corporate sector

Mangala, Deepa; Isha - In: The IUP journal of accounting research & audit … 18 (2019) 4, pp. 7-32

Persistent link: https://www.econbiz.de/10012145623

Audit Committee's Cash Compensation and Earnings Management : The Moderating Effects of Institutional Factors

Alkebsee, Rodwan; Alhebry, Adeeb; Tian, Gaoliang; … - 2022

This paper investigates the relationship between the audit committee’s cash compensation and accrual earnings management. Using a sample of Chinese listed firms over the period 2007 to 2017, findings show a positive association between cash compensation of the audit committee and accrual...

Persistent link: https://www.econbiz.de/10013293166

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, Noël; Yasmin, Sofia - In: Journal of international accounting auditing & taxation 47 (2022), pp. 1-20

Persistent link: https://www.econbiz.de/10013366818

Corporate governance and financial reporting quality : a comparative study

Hasan, Arshad; Aly, Doaa; Hussainey, Khaled - In: Corporate governance : international journal of … 22 (2022) 6, pp. 1308-1326

Persistent link: https://www.econbiz.de/10013369364

The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22

The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...

Persistent link: https://www.econbiz.de/10013355414

Audit committee financial expertise, accrual, and real earnings management

Cheung, Kwok Yip; Adelopo, Ismail - In: The journal of corporate accounting & finance 33 (2022) 3, pp. 102-118

Persistent link: https://www.econbiz.de/10013332480

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