The impact of audit characteristics, audit fees on classification shifting: evidence from Germany

M Usman, E Ezeani, RIA Salem, X Song - International Journal of …, 2022 - emerald.com
Purpose This paper aims to examine the relationship between audit characteristics (ACs)
and audit fees on classification shifting (CS) among German-listed non-financial firms …

The impact of board characteristics on classification shifting: evidence from Germany

M Usman, R Salem, E Ezeani - International Journal of Accounting & …, 2022 - emerald.com
Purpose This paper aims to examine the relationship between board characteristics (BCs)
on classification shifting (CS) among listed non-financial German firms …

Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge

AS Mustafa, A Che-Ahmad, S Chandren - Business and Economic …, 2018 - ceeol.com
This study illustrates how control-ownership wedge impacts the monitoring role of the
corporate board through the quality of audit services in Turkey. Turkey has made essential …

The relation between corporate governance mechanisms, executive compensation and audit fees: Evidence from Iran

M Salehi, H Tarighi, S Safdari - Management Research Review, 2018 - emerald.com
Purpose This paper aims to investigate the effects of some corporate governance
mechanisms and executive compensation on audit fees in an emerging market …

The impact of board gender diversity on the accrual/real earnings management practice: evidence from an emerging market

EF Attia, S Yassen, A Chafai, A Qotb - Future Business Journal, 2024 - Springer
This paper examines the impact of gender diversity on financial reporting quality (accrual
and real earnings management). We use a sample of 78 Egyptian listed companies over the …

Does ownership structure affect audit quality in countries characterized by a weak legal protection of the shareholders?

HK Qawqzeh, MM Bshayreh… - Journal of Financial …, 2021 - emerald.com
Purpose This study aims to investigate the effect of the ownership structure types on the
indicators of the external audit quality, in the light of the weak legal protection of the …

FACTORS AFFECTING THE QUALITY OF AUDIT PROCESS “THE EXTERNAL AUDITORS'PERCEPTIONS”

NA Almasria - The International Journal of Accounting and Business …, 2022 - ijabs.ub.ac.id
Purpose—This research aims to investigate the factors that affect audit quality including the
board of directors' characteristics and performance, the audit committee responsibilities …

Earnings management in small listed firms in Malaysia using quantile regression

SN Abdullah - International Journal of Business and Society, 2022 - publisher.unimas.my
This study examines the role of board independence and audit committee expertise in
accounting on earnings management in small listed firms in Malaysia, which have been …

Determinant governance mechanisms affecting the quality of auditing: The external auditors' perceptions

N Almasria - Available at SSRN 4223799, 2022 - papers.ssrn.com
Audit quality and corporate governance mechanisms are significant aspects of today's
business practices. Recently, these issues have evoked interest and received attention of …

Research on the relationship between audit risk assessment and risk governance: evidence from Tunisia

I Fakhfakh, A Jarboui - Journal of African Business, 2023 - Taylor & Francis
The study examines the relationship between corporate governance mechanisms and audit
risk in firms listed on the Tunisian Stock Exchange (TSE). The study covers the period 2006 …