...Shuling Chiang; Gary Kleinman; Picheng Lee Purpose The purpose of this study is to examine whether the required disclosure and the high frequency of key audit matters (KAMs) are likely to moderate the effect of higher credit risk on earnings quality. Design/methodology/approach This study uses...

...Asma Yousuf; Husam Aldamen Purpose This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims to investigate the moderating effect of different...

...Masumi Nakashima; David A. Ziebart Purpose – The purpose of this paper is to investigate whether Japanese Sarbanes – Oxley Act (J-SOX) impacted earnings management and earnings quality of public firms in Japan. Design/methodology/approach – This archival study compares earnings management...

...Mohammad Badrul Muttakin; Arifur Khan; Mohammad I Azim Purpose – This paper aims to explore the relationship between corporate social responsibility (CSR) disclosures and earnings quality proxied by earnings accruals. Specifically, we examine whether CSR disclosures are context-specific...

... © Emerald Group Publishing Limited 2014 Earnings management Corporate social responsibility Environmental performance Climate Earnings quality Corporate social and environmental responsibility is receiving increasing attention from regulators, market participants, the public...

... auditor data via a survey or experiment. There are undeniable benefits to using archival data, such as decreased cost and ease of accessibility/time. However, there are certain earnings qualities which may not be measurable in terms of numeric tapes. Further, specifics regarding audit planning...