... and Tebourbi, 2023 ; Velte, 2017). Given that earnings represent one of the most important indicators of financial reporting quality used by stakeholders to assess firm performance and value, understanding how joint audits relate to earnings quality is essential for evaluating their overall effectiveness...

...Dorcus Kalembe; Twaha Kigongo Kaawaase; Stephen Korutaro Nkundabanyanga; Isaac Newton Kayongo Purpose The purpose of this study is to establish the relationship between chief executive officer (CEO) power, audit committee effectiveness and earnings quality in regulated firms in Uganda. Design...

... and earnings quality. Design/methodology/approach Using panel data spanning 29 years over the period 1991 to 2019, the authors model bank earnings quality as a function of scores for banking regulation for 170 banks in the East African region using both the feasible generalized least squares (FGLS...

...Mohammed Adel Elzahaby Purpose The purpose of this study is to propose an analytical model that investigates both a direct path between corporate governance quality and earnings quality and an indirect path, in which firms' performance is a mediating variable that is influenced by corporate...

...Abobaker Mohmed; Antoinette Flynn; Colette Grey Purpose The purpose of this paper is to investigate the relationship between corporate social responsibility (CSR) and earnings quality, as proxied by accrual earnings management, in Egyptian firms. This research is conducted in a bidirectional...

...Jose Miranda-Lopez; Ivan Valdovinos-Hernandez Purpose The purpose of this paper is to examine the earnings quality of companies listed on Mexico’s primary stock market, the Bolsa Mexicana de Valores (Bolsa) before and during the global economic crisis of 2008. Previous research has shown...

...Moade Fawzi Shubita Purpose – The purpose of this paper is to assess the practice of income smoothing in the Gulf Cooperation Council (GCC) emerging markets; Saudi Arabia, Kuwait, United Arab Emirates, Oman and Qatar. Then, to examine the impact of income smoothing on the earnings quality...