Even though audit committees have traditionally been a key component of corporate
governance regulation, the last decade has witnessed a greater emphasis on audit …

Abstract This British Accounting & Finance Association (BAFA) distinguished academic 2020
plenary address marries the researcher's two main research areas–financial reporting and …

The purpose of this study was to analyze the prediction of fraudulent financial reporting with
the perspective of pentagon fraud. Pentagon fraud theory is the development of the theories …

The purpose of this paper is to extend the existing literature by empirically examining the
effect of board characteristics on earnings management (EM) from a developing region …

This paper investigates the effect of corporate governance quality on earnings management
in Jordan. Using a panel data set of all industrial and service firms listed on Amman Stock …

Since the implementation of the Sarbanes–Oxley Act (SOX), a plethora of research has
examined financial experts' monitoring on audit committees of financial reporting quality …

Audit committee effectiveness, audit quality and earnings management: a meta-analysis |
Emerald Insight Books and journals Case studies Expert Briefings Open Access Publish …

The code of corporate governance in Saudi Arabia places a greater focus on social
responsibility initiatives by Saudi companies and the reporting of such activities to the …

The article reviews the recent academic research literature on earnings management (EM)
with a view to identifying research themes and results of interest to users and preparers of …

Female directors and earnings management in high‐technology firms | Emerald Insight Books
and journals Case studies Expert Briefings Open Access Publish with us Advanced search …