Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management
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- Steven Balsam & Eli Bartov & Carol Marquardt, 2002. "Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings," Journal of Accounting Research, Wiley Blackwell, vol. 40(4), pages 987-1012, September.
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- Rizky Eriandani & Kashan Pirzada & Melly Karina Kurniawan, 2020. "The role of auditor characteristics: earnings management and audit committee effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(4), pages 3242-3252, June.
- Kutha, Ngakan Made & Susan, Marcellia & Institute of Research, Asian, 2021. "Institutional Ownership, External Auditor Reputation, Financial Leverage, and Earnings Management," OSF Preprints a6nye, Center for Open Science.
- Mahdi Salehi & Mohammed Ibrahim Jebur & Saleh Orfizadeh & Ali Mohammed Abbas Aljahnabi, 2022. "The Relationship between Audit Adjustments and Audit Quality in Iraq," JRFM, MDPI, vol. 15(8), pages 1-17, July.
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More about this item
Keywords
Company Characteristics; Corporate Governance; Audit Quality; Earnings Management; Agency Theory.;All these keywords.
JEL classification:
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2019-08-26 (Accounting and Auditing)
- NEP-CFN-2019-08-26 (Corporate Finance)
- NEP-SEA-2019-08-26 (South East Asia)
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