...Mohamed Hessian; Alaa Mansour Zalata; Khaled Hussainey Purpose This study examines the effect of non-audit fees (NAF) provisions on interest payments classification shifting. In addition, we investigate to what extent the NAF economic bonding and interest payments classification shifting...

...Muhammad Usman; Jacinta Nwachukwu; Ernest Ezeani; Rami Ibrahim A. Salem; Bilal Bilal; Frank Obenpong Kwabi Purpose The authors examine the impact of audit quality (AQ) on classification shifting (CS) among non-financial firms operating in the UK and Germany. Design/methodology/approach...

...) firm-years spanning over ten years from March 2010 to March 2019, results show that firms operating at high (low) life cycle stage are more likely to be engaged in revenue (expense) misclassification, implying that firms substitute between the classification shifting tools depending upon ease and needs...