...-based and real earnings management over a 9-year period. The findings contribute to ongoing debates about the effectiveness of joint audits and challenge the assumption that they necessarily enhance financial reporting quality. Audit regulation Developing countries Earnings management Earnings...

...Qadri Al-Jabri Purpose Understanding the determinants of capital structure decisions is essential to enhancing the firm's financial sustainability. The objective of the present study is to examine the influence of financial reporting quality (FRQ) on the decision of a firm's capital structure...

...Quang Khai Nguyen Purpose This study aims to investigate the effect of the presence of women in top executive positions on financial reporting quality (FRQ) and the role of external audit in enhancing the role of women in top executive positions. Design/methodology/approach This study uses...

...Yen Thi Tran; Nguyen Phong Nguyen; Trang Cam Hoang Purpose Drawing on new public management (NPM) theory and institutional theory, this research examined the direct and indirect effects of an innovation-oriented culture on organisational performance as measured based on financial reporting quality...

... and Parbonetti, 2017) and managers may also recognize REM as more ethical than accruals because it reflects what has already happened and is therefore closer to the truth (Bruns and Merchant, 1990). Ownership structure Real earnings management Malaysia Financial reporting quality EM is more...

... et al., 2016). Isuru Manawadu can be contacted at: imanawadu.uom@gmail.com ; imanawadu@uom.lk © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only IFRS Financial reporting quality Conditional conservatism Foreign investments India...