In recent decades, there has been a noticeable increase in the practice of earnings
management (EM) as a proxy for financial reporting, especially real activities, with effect on …

The corporate governance literature indicates efforts to investigate the role of the audit
committee (AC) in improving the financial reporting quality (FRQ) after the emergence of …

The moderating effect of Shariah Committee Quality (SCQ) on the relationship between
Audit Committee (AC) characteristics and Malaysian Takaful performance remains a …

The main purpose of this study is to investigate the influences of the external auditor's
effectiveness on the financial reporting quality, as well as the mediating effect of the external …

This study examines the relationship between the earning management and audit quality on
sustainable investment opportunities in the Gulf Cooperation Council (GCC) countries …

The moderating effect of Enterprise Risk Management (ERM) on the relationship between
Audit Committee (AC) characteristics and corporate performance under Jordanian context …

This study was aims to examine the significant elements of the audit and board committee in
predicting earnings management (EM) for the period of 2010–2021. The study population …

Keterlambatan pelaporan audit merupakan satu-satunya faktor penentu terpenting yang
berkontribusi pada ketepatan waktu penerbitan laporan keuangan. Riset ini dimaksudkan …

This study aimed to examine the mitigating effects of ownership structure on real earnings
management practices among Malaysian public-listed firms. Data was collected from firms …

This job aims to confirm the role of audit committee (AC) attributes in curbing earnings
management (EM)(discretionary accruals, DA). More significantly, it seeks to fully explore …