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 …

Does the covid-19 pandemic create an incentive for firms to manage earnings? The role of board independence and corporate social responsibility

M Azzam, E Abu-Shamleh - Decision Science Letters, 2024 - growingscience.com
It is argued that managers took advantage of Covid-19 pandemic lockdowns and remote
auditing and used earnings management (EM) practices extensively. Furthermore, the Covid …

Pengaruh Kualitas Audit terhadap kinerja Perusahaan Dengan Manajemen Laba Sebagai Variabel Mediasi

S Alaidha, M Syafruddin - Diponegoro Journal of Accounting, 2023 - ejournal3.undip.ac.id
This study aims to determine the direct relationship between audit quality, earnings
management, and company performance, as well as the indirect (mediation) effect of …

Earnings management in Italian family and non-family unlisted companies: The moderating effect of gender diversity

M Giancotti, M Mauro, G Rotundo… - Piccola Impresa/Small …, 2024 - journals.uniurb.it
Purpose. Building upon the stakeholder theory, this paper aims to investigate the
relationship between family control and earnings management practices, while considering …

DECONSTRUCTING ACCRUAL QUALITY: UNVEILING THE RELATIONSHIP BETWEEN MARKET-BASED ACCOUNTING MEASURES AND ACCRUAL …

M Elrayah, M Makhmudov - … Journal of Economics and Finance Studies, 2023 - sobiad.org
This research investigates market-driven accounting metrics and the manipulation of
accruals within Saudi Arabian corporate entities. Stakeholders such as financial …