Purpose–This paper aims to answer the following questions by using the data from the
MENA region (Morocco, Egypt, Saudi Arabia, United Arab Emirates, Jordan, Kuwait and …

Purpose–The purpose of this study is to examine the quality of reported earnings in the
corporate reports of Shariah-compliant companies listed on Bursa Malaysia …

Design/Methodology/Approach: This study uses the Modified Jones model (Jones, 1991;
Dechow, Sloan, & Sweeney, 1996), Roychow-dhury's model (2006) to examine earnings …

This study examines the effect of two potential sources of ethical principles on earnings
quality: corporate social responsibility (CSR) and membership in a Shariah index. We define …

This research was conducted on Islamic banking listed on the Indonesia Stock Exchange
from 2013-2019 using secondary data. A saturated data analysis is used in this research …

We study the differences between the earnings management practices of the Muslim
managed firms and the non-Muslim managed firms listed on the Kuala Lumpur Stock …

This paper investigates whether religious-based index membership is important in mitigating
earnings management. Using a large sample of firms domiciled across 12 European …

The cases of large corporate scandals such as Enron, WorldCom and Xenox; resulted in to
the escalation the scrutiny towards the accounting and auditing profession. Due to that, this …

The current research seeks to assess the influence of corporate governance mechanisms
and IFRS adoption on compliance with IFRS, earning management, and financial reporting …

Agency theory predicts that corporate governance mechanisms and external audit play an
important role in enhancing financial reporting, while institutional theory views these …