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Keywords: Audit quality
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Journal Articles
The influence of audit quality on real earnings management: Do leverage and cash flow matter?
Open Access
Journal:
Journal of Economics and Development
Journal of Economics and Development (2025) 27 (2): 144–157.
Published: 09 May 2025
...Lien Quynh Le Purpose This study examines how financial leverage and cash flow influence the relationship between audit quality and real earnings management. Design/methodology/approach We analyze data from 499 non-financial firms listed on the Vietnam stock market between 2008 and 2023...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Economics and Development
Journal of Economics and Development (2019) 21 (2): 234–246.
Published: 26 November 2019
...Manh Dung Tran; Khairil Faizal Khairi; Nur Hidayah Laili Purpose The purpose of this paper is to investigate the differences of audit quality of financial statements among auditors, including Big 4 and non-Big 4 auditors. Design/methodology/approach By employing cross-sectional analysis...
