The impact of audit quality, corporate governance, and company characteristics on earnings management
Author
Source
Global Journal of Economics and Business
Issue
Vol. 11, Issue 1 (31 Aug. 2021)7 p.
Publisher
Refaad Center for Studies and Research
Publication Date
2021-08-31
Country of Publication
Jordan
No. of Pages
7
Main Subjects
Abstract EN
This study aims to investigate empirically how the characteristics of the firm; the audit quality and the corporate governance impact the management of earnings.
the population employed in this study is industrial firms listed on the Amman stock exchange between 2017 and 2019.
the method of sampling employed in this study is purposive sampling.
39 firms are analyzed, with 117 items of data being achieved.
also, this study applies statistical testing via multiple regression.
the findings show that sales growth, free cash flow, financial leverage, and return on assets all have an impact on earnings management.
meanwhile, other factors such as audit quality, firm size, audit committee, the board size, institutional ownership, and managerial ownership, have not to impact on earnings management.
American Psychological Association (APA)
Shahwan, Yusuf. 2021. The impact of audit quality, corporate governance, and company characteristics on earnings management. Global Journal of Economics and Business،Vol. 11, no. 1.
https://search.emarefa.net/detail/BIM-1304043
Modern Language Association (MLA)
Shahwan, Yusuf. The impact of audit quality, corporate governance, and company characteristics on earnings management. Global Journal of Economics and Business Vol. 11, no. 1 (Aug. 2021).
https://search.emarefa.net/detail/BIM-1304043
American Medical Association (AMA)
Shahwan, Yusuf. The impact of audit quality, corporate governance, and company characteristics on earnings management. Global Journal of Economics and Business. 2021. Vol. 11, no. 1.
https://search.emarefa.net/detail/BIM-1304043
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 111-112
Record ID
BIM-1304043