This article emphasizes the significance of researching the cross effect of using jointly
external audit quality and ownership structure over managerial discretion in a largely …

Nowadays in the emerging market and after corporate scandals as well as financial crisis
the issue of firm performance and ways to improve it are crucial for companies, investors and …

This study aims to determine the development and research trend maps with the theme
Audit Quality published by well-known journals. The data used in this study were 499 …

The rise in corporate failure and the subsequent erosion of investors' confidence has
necessitated research attention on ways to improve the reliability of financial information …

Purpose This paper aims to explore the perceptions of external auditors' on the motivations
behind management fraud, which could increase the likelihood of detecting financial …

We explored the specific context of financial statements of fraud in Indonesia based on
empirical evidence. We also explored the lineament of fraudulent financial reporting in …

This study examines the moderating influence of audit quality on the relationship between
dividend payout and corporate financial performance in emerging markets. Further, it …

Purpose The purpose of this paper is to explore the auditors' and accounting educators'
perceptions of accounting education gaps and their impact on audit quality in Egypt …

This paper examines the perceptions of Libyan Commercial Banks'(LCBs) stakeholders
regarding the role of the external auditor in relation to earnings management (EM). A total of …

This study expands our knowledge and understanding of financial reporting fraud in Egypt
by drawing on the perceptions of experienced international and Big 4 auditors in that …