The main objective of this paper is to review extant literature on concepts, theories and
empirical studies that relate to audit quality and firm performance. The study found different …

Indonesia has recently witnessed a development in accounting information system with the
introduction of computer-assisted mechanism. The Audit Board (BPK) while implementing …

Purpose The purpose of this study is to examine the interrelationship between modified
audit opinions and earnings management as measured by discretionary accruals and …

Purpose The purpose of the paper is to investigate the extent to which a model based on
financial and non-financial variables predicts auditors' decisions to issue qualified audit …

The reliability for the capital market in Japan has fallen by accounting fraud which occurred
at one of the excellent firms in Japan. Why did accounting fraud occur in Japan? First, it is …

This study aims to test the direct or indirect relationship between CEO overconfidence, audit
firm size, real earnings management to audit opinion. The sample used in this study is a …

The present study investigates the relationship between audit quality and earnings
management in banks listed on the Stock Exchange of Iraq and Oman. This paper used …

1 Ball (2009, 280) defines earnings management as managers' intervening in the reporting
of their own financial performance and fraudulent financial reporting as knowingly failing to …

This paper aims to explore the interaction between earnings management and audit
opinions in the context of Vietnam–an emerging country. For this purpose, two regressions …

This research examines the effectiveness of the factors that have been introduced to bring
about progress to clean audit outcomes in South African municipalities. This research has …