Purpose–The purpose of this study is to investigate the impact of the presence of a code of
ethics on the quality of auditors' judgments, within the context of the new International …

Recent research reveals that accruals-based earnings management (AEM) is decreasing
while real earnings management (REM) is increasing, suggesting the correlation is due to …

This study examines the impact of the strength of an accounting firm's ethical environment
(presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of …

Abstract 'Materiality'is considered a key audit concept both theoretically and in practice, but
regulation enforcers are concerned about the different views on materiality held by …

Differentiating real earnings management (REM) from normal business decisions poses a
unique challenge for auditors, researchers, and investors. The ambiguity associated with …

Recent, well-publicized accounting scandals have shown that the penalties outsiders
impose on those found culpable of earnings management can be severe. However, less is …

The dangers of management bias and the resulting increased need forauditors to be
cognizant of environmental characteristics may beparticularly acute in the area of …

Effective use of qualitative materiality factors: evidence from Spain | Emerald Insight Books and
journals Case studies Expert Briefings Open Access Publish with us Advanced search Effective …

Purpose–The purpose of this paper is to examine the potential impact of two affiliation
factors, as encapsulated by the chief financial officer's (CFO) prior organizational (alumnus …

Prior research documents jurors do not always respond consistently, or favorably, to
auditors' quality-intended efforts. Counterintuitively, in some instances, doing more has led …