Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market

M Abu Afifa, I Saleh, A Al-shoura… - International Journal of …, 2024 - emerald.com
Purpose The direct nexus between board characteristics, earnings management (EM)
practices and dividend payout is examined in this study, followed by an examination of the …

Does earnings management mediate the relationship between audit quality and company performance? Evidence from Jordan

MMA Afifa, IH Saleh, FF Haniah - Journal of Financial Reporting and …, 2021 - emerald.com
Purpose The purpose of this study is to look at the direct relationship between audit quality,
earnings management (EM) practices and company performance, as well as the indirect …

Direct and mediated associations among audit quality, earnings quality, and share price: the case of Jordan

M Abu Afifa, F Alsufy, A Abdallah - 2020 - um.edu.mt
Purpose: The current study aims to investigate the relationship between audit quality and the
share price in Jordan as a developing market. Moreover, it also uses the role of earnings …

Cash holding, leverage, political connections, and earnings quality: the moderating role of corporate social responsibility

R Amin, A Firmansyah - Jurnal Dinamika Akuntansi Dan Bisnis, 2023 - jurnal.usk.ac.id
This study aims to examine the influence of cash holding, leverage and political connections
(CSR) on earnings quality. In addition, the moderating role of corporate social responsibility …

[PDF][PDF] Pengaruh karakteristik dewan komisaris, karakteristik komite audit, dan kualitas audit terhadap kualitas laba

AATRI ASTUTI - 2021 - scholar.archive.org
The study analyzed the influence of the Board of Commisioner characteristics, Audit
Committee characteristics, and Audit Quality on the earnings quality of non-financial …

Factors affecting earnings quality

A Alvin, YK Susanto - Jurnal Bisnis Dan Akuntansi, 2022 - 31.jurnaltsm.id
The research aims to obtain empirical evidence about factors that affect earnings quality,
particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit …

[HTML][HTML] KUALITAS AUDIT SEBUAH SYSTEMATIC LITERATURE REVIEW

AM Sudrajat - Jurnal SIKAP (Sistem Informasi, Keuangan …, 2023 - jurnal.usbypkp.ac.id
Penelitian dengan topik kualitas audit masih aktif diteliti dengan tingkat pertumbuhan
pertahunnya mencapai 13, 25% dalam kurun waktu 2013-2022 seiring dengan keterlibatan …

Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence

W Yadiati, P Prasojo, I Listyorini, I Rofiqah… - … Akuntansi dan Bisnis, 2022 - jurnal.usk.ac.id
The purpose of this study is to examine the relationship between human capital (HC), quality
of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic …

Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

H Muhtaseb, V Paz, G Tickell… - Asian Journal of …, 2024 - emerald.com
Purpose This study explores the relationship between leverage and earnings management
in the context of Palestinian-listed companies, while also investigating whether audit …

Ownership structure and financial reporting integrity: the moderating role of earnings quality in Egyptian practice

TH Ismail, M Samy El-Deeb… - Journal of Humanities …, 2024 - emerald.com
Purpose This study examines the correlation between ownership structure (OS) and
financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the …