...-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. Kuwait, a Majority World economy, offers a distinctive institutional...

...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...

... monitoring that restricts not only AEM but also REM. Ownership structure Real earnings management Malaysia Financial reporting quality Previous studies have categorized EM into REM and AEM (Achleitner et al., 2014 ; Dong et al., 2020 ; Gunny, 2010 ; Roychowdhury, 2006...

... IFRS Financial reporting quality Conditional conservatism Foreign investments India, Pakistan, Bangladesh and Sri Lanka Emerging countries face issues such as a lack of modern technology, an unskilled labor force, less developed infrastructure and insufficient foreign resources (Dos Santos...