The purpose of this paper is to extend the existing literature by empirically examining the
effect of board characteristics on earnings management (EM) from a developing region …

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit yang diproksi dengan ukuran
KAP, auditor spesialis industri, dan independensi auditor terhadap manajemen laba pada …

Earnings management is of great concern to corporate stakeholders. While numerous
studies have investigated the effects of various corporate governance and audit quality …

Purpose–The purpose of this paper is to test the association between audit quality and
earnings management (EM). Audit quality studies documented that accruals would reduce …

Purpose The purpose of this paper is to empirically examine the relation between two
dimensions of auditor quality, namely, auditor industry specialization and auditor reputation …

Audit committee effectiveness, audit quality and earnings management: a meta-analysis |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

We examine the relation between audit quality and the earnings management activities of
IPO firms. The impact of high quality auditors on real earnings management has been …

The incidence of accounting restatements and financial reporting fraud has increased
dramatically over the past decade (General Accounting Office [GAO] 2002; Wu 2002). The …

Agency theory predicts that corporate governance and external audit enhance the
convergence of interests between shareholders and managers. The primary objective of this …

Purpose–The purpose of this paper is to examine the association between the magnitude of
earnings management and auditor quality. It focuses on earnings management in response …