Purpose The purpose of this study is to address the impact of audit quality on financial
reporting quality proxied by real earnings management. To further clarify the mentioned …

This paper aims to examine the effect of the fraud hexagon on fraudulent financial
statements (FFS), and the audit committee (AC)'s role in moderating this relation. The …

The study analyzed, tested, and empirically proved the effect of profitability, leverage,
corporate governance, and capital intensity on tax avoidance. The research population is …

This study aims to examine the effectiveness of the internal control system, appropriate
compensation, and the competency of the village apparatus regarding the prevention of …

The purposes of this study are to shed light, on the one hand, on the effect of audit
committee characteristics, namely independent members in audit committee, a financial …

This study aims to examine the impact of International Financial Reporting Standards (IFRS)
adoption on financial reporting quality in Saudi Arabia, with a specific focus on the mediating …

The primary aim of this study is to provide a comprehensive measure of corporate reputation
and examine the impact of corporate governance on the reputation of listed financial firms in …

The prime objective of this study is to examine the effect of Sharia firms and their
performance in Indonesia. Sharia is the set of personal and societal behaviour derived from …

The purpose of this research is to test and explain the influence of village apparatus
competence, individual morality, internal control system, and whistleblowing system on the …

This study aims to provide overall information from various studies in each scope and object
of research that reveals the earnings management mechanism and its various determinants …