Purpose This paper aims to review the use of Hofstede's cultural dimensions in accounting
research over the period 1995-2015. Design/methodology/approach The author combines …

Purpose: The objective of this article is to review both empirical and theoretical literature that
concentrates on the techniques of earnings management. IFRS perspective is employed in …

Purpose The purpose of this study is to examine the association between financial distress
and accruals-based earnings management in emerging markets, and the role that auditors …

Purpose The financial world of today is evolving at a rate that can be challenging to keep up
with and comprehend due to developments in information and communication technology …

Purpose The purpose of this paper is to examine the effect of culture and audit quality on
managers' decisions regarding accounting accruals. It focuses on companies experiencing …

Purpose This study analyzes the effect of the mandatory adoption of the International
Financial Reporting Standards (IFRS) on the level of both accruals-based (AEM) and real …

We investigate whether variations in earnings management in the Asia-Pacific region
countries can be explained by the extent of IFRS adoption having regard to the diversity of …

This paper examines whether the financial reporting quality of audit clients is affected more
by the national culture of the home country of an international parent audit firm or the …

Purpose This study investigates how the association between national culture and earnings
management compares between developed and emerging countries. Design/methodology …

Research has shown that earnings management has increased amongst firms in Europe
post-IFRS adoption, but the association between IFRS adoption and earnings management …