Purpose This paper aims to investigate the relationship between voluntary disclosure and
the cost of capital as a direct relationship and as an indirect relationship mediated by …

Aim/purpose–This paper analyzes the role of Benford's law in the detection of earnings
management in Poland. Previous research that uses Benford's law does not split the sample …

Research question: This study aims to identify possible cosmetic earnings management in
the case of the Romanian listed companies. Motivation: According to the literature, the …

In this study, two techniques are applied (Benford's Law and the magnitude of discretionary
accruals) to identify possible manipulations in the reported incomes of Romanian firms listed …

Earnings management is an essential issue in accounting and auditing for financial
researchers, auditors and analyzers. The phenomenon of cosmetic earnings (loss) and debt …

This research investigates the quality of Big-audit firms' services using the Benford Law.
Research population consists of firms listed in Tehran Stock Exchange (TSE) and research …

Objective: Today, in the audit profession, identifying the factors affecting audit fee is of
particular importance in terms of its impact on the quality of auditing and on the …

هدف امروزه شناسایی عوامل موثر بر حق الزحمه حسابرسی در حرفه حسابرسی از نظر تاثیر آن بر
کیفیت حسابرسی و هم از نظر رقابت پذیری موسسات حسابرسی, اهمیت ویژه ای دارد. هدف این پژوهش …‎