Purpose This paper aims to examine the impact of board characteristics on earnings
management (EM) among UK non-financial firms. Design/methodology/approach Using a …

The purpose of this paper is to examine the effect of the board of directors' related clauses
such as independence, female director, CEO Duality and the expertise of director included …

The purpose of this study is to examine the relationship between board attributes and real
earnings management of listed Nigerian financial institutions. The residuals from …

Financial statements are supposed to convey comprehensive information about firms'
financial position, performance and changes in financial positions to assist a wide range of …

Abstract Manuscript type: Research paper Research aims: This study examines the effect of
board characteristics on earnings management and the moderating effect of gender diversity …

This study investigates how audit committee accounting expertise (ACAE) influences the
relationship between audit firm attributes (AUFA) and income smoothing (IS). The study …

This paper examines the influence of auditor brand name proxied by the Big4 auditors on
financial reporting fraud represented by discretionary accruals (DA). We employ 88 listed …

In this study, we examine the impact of Big4 auditors on the real earnings manipulation of
listed companies in Nigeria. The paper uses the sample of 80 non-financial companies …

This study examines the relationship between audit quality and real earnings management
(REM) among Top 100 firms listed on Bursa Malaysia. This study uses three proxies to …

This paper combines the twin aspects of corporate governance and earnings management
by providing deeper insights into the role played by the government as a major stakeholder …