Purpose This paper undertakes an extensive and systematic review of the literature on
earnings management (EM) over the past three decades (1992–2022). Furthermore, the …

The aim of this study is primarily to demonstrate how earnings quality is an influential
determinant of financial flexibility. Secondly, how earnings quality affects financial flexibility …

This article provides an applied introduction to Bartik instruments. The instruments attempt to
reduce familiar endogeneity concerns in differential exposure designs (eg, panel …

We examine three audit committee characteristics, including the audit committee
independence, the size of audit committee, audit committee diligence/meetings to identify if …

The COVID-19 pandemic has provided psych challenges for many in society. One such
challenge is the anxiety that is created in many people faced with the risk of death from the …

This paper examines whether investor learning about profitability (ie, the mean of earnings
distribution) leads to persistence in disclosure decisions. A repeated single-period model …

We provide an applied introduction to Bayesian estimation methods for empirical accounting
research. To showcase the methods, we compare and contrast the estimation of accruals …

In the presence of high uncertainty and asymmetric information, firms might opportunistically
shift earnings from uncertain to more certain times. Thus, this paper examines how investor …

When organizations have limited accountability, antifraud measures, including auditing,
often face barriers due to institutional resistance and practical difficulties on the ground. This …

This research aims to discover the impact of leverage, profitability, liquidity, and firm size on
earnings quality, applying causal comparative research method to find out the causal …