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Keywords: Agency theory
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Journal Articles
Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan
Open AccessSajead Mowafaq Alshdaifat, Mohamad Ali Abdul-Hamid, Mohammad Alhadab, Saidatunur Fauzi Saidin, Noor Hidayah Ab Aziz
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2025) 10 (3): 277–293.
Published: 23 April 2025
... matters Earnings management COVID-19 Agency theory Jordan The practice of earnings management has sparked worldwide concern, due to its negative impact on financial reporting and subsequent effects on financial markets (Amara et al., 2025a). According to Barghathi et al...
Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2024) 9 (1): 47–56.
Published: 22 December 2023
... with company results, is a topic of interest for researchers in strategic management, organizational and financial behavior. The CEO is a key position in corporate governance in every business, so CEO power influences corporate decision-making. The agency theory and stewardship theory, which are theories...
Includes: Supplementary data
Journal Articles
Audit committee effectiveness, internal audit function and sustainability reporting practices
Open Access
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2022) 7 (2): 163–181.
Published: 12 October 2021
... committee effectiveness Internal audit function Legitimacy theory Agency theory Uganda 15 03 2021 07 06 2021 23 08 2021 11 09 2021 © Zainabu Tumwebaze, Juma Bananuka, Twaha Kigongo Kaawaase, Caroline Tirisa Bonareri and Fred Mutesasira 2021 Zainabu Tumwebaze, Juma...
