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Keywords: M42
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Journal Articles
Lan Anh Nguyen, Steven Dellaportas, Sarath Lal Ukwatte Jalathge, Hoa Luong, Thuy Pham, Brendan O’Connell
Qualitative Research in Accounting & Management (2026) 23 (1): 1–26.
Published: 29 September 2025
.... Earnings management Enforcement Institutional environment Practice theory Vietnam M42 M48 JEL Code M42 M48 M42 M48 Earnings management (EM) is a significant area of concern for accounting, gaining increasing prominence in the literature (Merchant and Rockness, 1994...
Journal Articles
Qualitative Research in Accounting & Management (2024) 21 (2): 192–218.
Published: 08 February 2024
... Limited Licensed re-use rights only Key audit matters Audit efforts Audit quality Audit report transparency M41 M42 KAMs = key audit matters; BOD = board of directors; AC = audit committee; BSEC = bangladesh securities and exchange commission; FRC...
Journal Articles
Qualitative Research in Accounting & Management (2022) 19 (5): 540–563.
Published: 13 April 2022
...-use rights only Audit data analytics Audit practices Audit standards External audit M42 M48 RQ1. How does the demand for and supply of ADA practices impose restrictions on the interplay between audit clients and their external auditors? RQ2. How can...
Journal Articles
Qualitative Research in Accounting & Management (2020) 17 (2): 201–227.
Published: 31 December 2019
...@econ.uoa.gr 04 07 2018 21 12 2018 16 05 2019 25 07 2019 13 10 2019 08 11 2019 © Emerald Publishing Limited 2019 Emerald Publishing Limited Licensed re-use rights only Greece Corporate governance Internal audit Market perceptions M42 G34 C83...
