... Publishing Limited Licensed re-use rights only Auditor busyness Earnings management Audit quality Stock price crash risk G12 G34 M42 In recent years, the phenomenon of frequent and dramatic stock price volatility in the capital market has triggered multi-dimensional concerns among...

... of accrual-based earnings management after the reform’s implementation compared to the prereform period. Specifically, the empirical findings reveal that the NAS fee cap, audit tenure, audit committee accounting/auditing expertise and audit committee industry expertise are more effective in constraining...

...Géraldine Broye; Pauline Johannes Purpose This study aims to examine how the prestige of audit committee (AC) chairpersons influences earnings management. Design/methodology/approach The sample contains 1,973 firm-year observations of French listed firms for the period 2007–2018. The authors...

...Jianqun Xi; He Xiao Purpose This paper aims to examine the relationship among corporate environmental disclosure (CED), earnings management (EM) practices and accounting conservatism in Chinese listed firms and determine how internal corporate governance (CG) mechanisms moderate...

...Guoping Liu; Jerry Sun Purpose The purpose of this study is to examine whether the COVID-19 pandemic has affected earnings management and the value relevance of earnings in the USA. Design/methodology/approach Discretionary accruals, the explanatory power and slope coefficient of earnings...

... Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Egypt Auditors Audit report Auditing Qualitative factors Earnings management Materiality Materiality judgment is a key element in the effectiveness of the audit process and its results...

...Heba Ali; Hala M.G. Amin; Diana Mostafa; Ehab K.A. Mohamed Purpose The purpose of this paper is to examine the inter-relations among the strength of investor protection institutions, earnings management (EM) and the COVID-19 pandemic. Design/methodology/approach As a proxy for EM, the authors...

...Hazem Ramadan Ismael; Hany Kamel Purpose This study aims to examine the association between internal audit quality and the involvement of UK companies in earnings management practices. Design/methodology/approach To measure the internal audit quality, this study uses 115 responses for a postal...

...Saeed Rabea Baatwah; Adel Ali Al-Qadasi; Abood Mohammad Al-Ebel Purpose Research investigating the association between religiosity and earnings management has concentrated on accruals-based earnings management, relying heavily on society’s religiosity, but it has neglected the interaction between...

... problems. Findings The current study demonstrates that the presence of female directors on company boards is not associated with earnings management. Similar results are obtained for the percentage of female directors with specific attributes such as busyness, professional expertise and audit committee...

...Najib Sahyoun; Michel Magnan Purpose This paper aims to examine the relation between voluntary disclosure (VD) in audit committee reports and banks’ earnings management. It investigates whether such disclosure reflects an attempt by audit committees to engage in impression management. Design...

... (CEO) pay fairness by subordinates. Specifically, the study examines whether the pay-equity disclosure leads to increased earnings management when business-unit managers have friendship ties with the CEO. Design/methodology/approach An experiment is conducted wherein participants assume the role...

... metric was indicative of low risk, high risk or a control. Participants chose whether to manage company earnings by deciding whether to report an amount of discretionary accruals that was consistent with the “best estimate” (i.e. no earnings management) or an amount above or below the best estimate...

... the client firms’ earnings management behavior. Design/methodology/approach The authors utilized the unique institutional setting of Taiwan, where joint auditors are required by law. They studied the effect of gender in joint auditor pairs on accrual earnings management and real earnings management...

...Nurlan Orazalin; Rassul Akhmetzhanov Purpose This study aims to examine the effects of earnings management and audit quality on cost of debt of listed companies in Kazakhstan. The study also investigates the effects of audit quality on earnings management and whether the relationship between...

... of members of the audit committee during the year – and earnings management. Its objective is to contribute new evidence that extends studies on audit committee characteristics in reducing earnings management. Design/methodology/approach The sample comprises 370 observations obtained from the annual...

...Nelson M. Waweru; Ntui Ponsian Prot Purpose The purpose of this paper is to examine whether compliance with corporate governance (CG) requirements has constrained earnings management (EM) for companies listed in Kenya and Tanzania. Design/methodology/approach The sample comprises of 48...

.... Originality/value The analysis provides a rather robust estimation of the extent of accounting manipulations, compared to commonly used earnings management metrics. Application of multi-method research that integrates archival research and field study offers significant contribution to the existing earnings...

...Mohammad Badrul Muttakin; Arifur Khan; Dessalegn Getie Mihret Purpose This study aims to investigate the moderating role of audit quality on the association between business group affiliation of firms and earnings management in the South Asian emerging economy of Bangladesh. Design/methodology...

...Wael Mostafa Purpose This paper aims to examine the association between earnings management and the value relevance of earnings (the latter is operationalized by earnings response coefficient). Specifically, this study examines whether opportunistic earnings management has a negative impact...