Audit quality is getting very important due to the role of an audit in enhancing the quality and
reliability of financial statements. The studying of audit quality and the factors that are …

Purpose This paper aims to focus mainly on the relationship between ownership structure
and earnings management of a developed and two developing economies, and is distinct …

This study aims to examine the relationships between the aspects of corporate governance
(ownership structure, board characteristics, audit committee, and audit quality) on going …

This paper explores the perceived role of accounting in Russia, a country transitioning from
a post-socialist to a market economy. A survey was conducted to examine the public views …

This study discusses the association between foreign, family ownership and audit committee
on the going concern evaluation among Jordanian listed companies for the years 2011 and …

This study investigated the influence of corporate governance mechanisms and company
attributes on the timeliness of financial reports among Jordanian listed firms. It also explored …

The Russian Financial Statements Database (RFSD) is an open, harmonized collection of
annual unconsolidated financial statements of the universe of Russian firms in 2011-2023. It …

Abstract International Financial Reporting Standards (IFRS) is introduced with the intention
to offer better financial reporting quality. The extent literature suggests that the level of …

This paper examines the impact of the IFRS adoption on earnings management and
earnings quality in Russia. Despite the fact that multiple surveys and papers focus on …

This study investigates whether audit fees are impacted by board diversity and ownership
structure. Specifically, the purpose of this study is to investigate the correlation between …