... Licensed re-use rights only Accrual-based earnings management Audit delay Positive and negative earnings management Nonlinear relations C33 M41 M42 In this paper, we examine how audit time pressure affects accrual-based earnings management levels in the emerging markets of China...

... skepticism among auditors of an Islamic and emerging country. In addition, audit firms and audit partners can also consider the findings of this study and enhance the effectiveness of audit processes by assigning appropriate employees with certain personalities to specific tasks. M42 D91 Mohammad...

... Audit reports readability Fog index Emerging markets M41 M42 Readability, an indicator of financial reporting quality (Biddle et al., 2009), is compromised by verbosity and overly technical writing, resulting in reading difficulties due to length and content complexity...

... Licensed re-use rights only Audit quality Beat earnings targets Big 4 China CSR Earnings management G17 G32 M41 M42 The growing use of accruals offers a better corporate financial outlook since accrual accounting timely recognizes all arranged transactions regardless of actual...

... far by Chinese regulators in re-establishing the audit market for CLC by showing that audit quality is negatively associated with earnings opacity and thereby improves reporting quality. Earnings opacity Corporate governance Board quality Audit quality IFRS adoption G34 M41 M42...

... be contacted at: mlizhiyk@yorku.ca 28 03 2018 27 05 2018 13 08 2018 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Crash risk Distress risk Audit quality Audit quality contagion Client importance Systemic risk M42 G32 N22...

... Audit reports Financial misstatement risk Honorific appellations Sociolinguistics M41 M42 Z13 Linguistic codes that used in language are shaped by the socialization of individual consciousness and reflect social relationships (Schatzman and Strauss, 1955 ; Ervin-Tripp, 1969...