We examine the relationship between women's representation on corporate boards and
fraud. Drawing on a discussion of existing studies, we hypothesise that increasing women's …

The main objective of the study is to determine the effect of audit quality on earnings
management in insurance companies in Nigeria with special consideration on accruals and …

This paper examines the effect of audit quality attributes on earnings management of listed
oil marketing companies in Nigeria. Secondary data were extracted from nine companies …

Hinged on the quest for quality financial information, this study examined the influence of
audit quality on restricting the incidence of accrual-based earnings management among 30 …

Purpose The purpose of this paper is to examine the earnings quality of companies listed on
Mexico's primary stock market, the Bolsa Mexicana de Valores (Bolsa) before and during the …

Purpose The purpose of this paper is to examine the effect on earnings quality in private
firms caused by a negative shock to fundamental performance, while simultaneously …

This research aims to analyze the early impact of the COVID-19 pandemic on the tendency
of earnings management in Indonesia, with a history of managerial ability as a moderating …

This paper studies earnings management in Jordan during the global financial crisis. It
addresses mainly the question of whether or not financial crisis has an impact on …

This study examined empirically the earnings management practices of Jordanian firms
during the financial crisis. The study used a sample of 568 observations (firm-year) related to …

In the field of global competition, the corporate world is witnessing manipulation of financial
statements to achieve the desired outcomes. According to India Forensic Consultancy …