Purpose The current research inspects the moderation role of ownership concentration on
chief executive officer (CEO) characteristics and real earnings management (REM) …

This study examines the effect of board and audit committee attributes on earnings
management. The study adopts purposive sampling technique. The study carries out robust …

This study aims at examining the effect of quality of internal auditors and the effectiveness of
audit committees on corruption in State-Owned Enterprises (SOE). The quality of the internal …

This study was aims to examine the significant elements of the audit and board committee in
predicting earnings management (EM) for the period of 2010–2021. The study population …

Purpose: We herein investigate the effect of quality of audit on management of earnings in
Nigerian listed firms by (i) ascertaining the effect of audit quality on discretionary accruals,(ii) …

Pada penelitian yang menggunakan pertumbuhan perusahaan sebagai moderator, tujuan
dari penelitian ini adalah untuk mengetahui pengaruh komite audit, masa perikatan audit …

Aim: The primary role of audit committees is to provide oversight in the financial reporting,
audit process, internal controls and in compliance with regulations and laws. The objective …

Information on earnings is an important earnings quality metric in financial reporting. Poor
disclosure of such information could lead to poor information asymmetry, which often …

Tujuan penelitian ini adalah untuk menguji keterlibatan dewan komisaris sebagai ketua
maupun anggota biasa di dalam komite nominasi, komite remunerasi, dan komite audit …

Penelitian ini bertujuan untuk menguji pengaruh karakteristik dewan direksi dan komite
audit terhadap manajemen laba riil. Tiga pengukuran yang digunakan untuk mengukur …