This research paper aims to analyse the keywords related to earnings management issues
and then to focus on their evolution and changes in decades-from 1988, when the first …

While prior research has investigated the relation between firm‐level attributes and financial
reporting timeliness, there is little evidence on whether managerial ability is associated with …

We examine the association between internal forecasting sophistication and end-of-the-year
accounting misreporting. We draw on survey data from investment center managers of Dutch …

This study examines the effect of client human resource investment in internal controls (ICs)
and information technology (IT) on audit efficiency. Accordingly, we propose a novel …

The study aims to measure the level of quality of financial reports according to a set of
characteristics related to the quality of profits. The study includes a sample of (13) Iraqi …

This research paper aims to analyse the keywords related to earnings management issues
and then to focus on their evolution and changes in decades–from 1988, when the first …