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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

Audit committee attributes and the financial reporting quality of listed deposit money banks in Nigeria

Ayinla, Rashidat Bolanle; Shehu Aliyu, Nuraddeen; … - In: Accounting and taxation review : A&TR 6 (2022) 2, pp. 31-46

Persistent link: https://www.econbiz.de/10013435722

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

Corporate governance and earnings management : a case of Nepalese commercial banks

Mahaseth, Ramesh Kumar; Pokharel, Richa; Joshi, Renuka; … - In: Nepalese journal of finance : a publication of Uniglobe … 10 (2023) 4, pp. 96-114

Persistent link: https://www.econbiz.de/10014495290

Does expanded disclosure in the audit report involve unintended consequences? : evidence from tax avoidance

Baatwah, Saeed Rabea; Hussainey, Khaled - In: International journal of accounting and information … 32 (2024) 3, pp. 447-474

Persistent link: https://www.econbiz.de/10014549208

Audit committee equity incentives and stock price crash risk

Shen, Zhe; Li, Haili; Instefjord, Norvald; Liu, Xinming - In: Review of quantitative finance and accounting 62 (2024) 3, pp. 1145-1190

Persistent link: https://www.econbiz.de/10014504605

The relationship between corporate governance and financial reporting transparency

Salehi, Mahdi; Ajel, Raed Ammar; Zimon, Grzegorz - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1049-1072

Persistent link: https://www.econbiz.de/10014504729

Audit committee effectiveness, audit quality and earnings management : evidence from Ghana

Bawuah, Isaac - In: Cogent business & management 11 (2024) 1, pp. 1-22

The paper investigates the effect of Audit Committee Effectiveness (ACE) on Earnings Management (EM) and consequently examines whether audit quality (Big4) can moderate the link between ACE and EM in Ghana. First, the study uses panel data from 25 non-financial firms in Ghana, and employs the...

Persistent link: https://www.econbiz.de/10014529389

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

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