Nexus among board characteristics, earnings management and dividend payout: evidence from an emerging market

M Abu Afifa, I Saleh, A Al-shoura… - International Journal of …, 2024 - emerald.com
Purpose The direct nexus between board characteristics, earnings management (EM)
practices and dividend payout is examined in this study, followed by an examination of the …

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 …

Direct and mediated associations among audit quality, earnings quality, and share price: the case of Jordan

M Abu Afifa, F Alsufy, A Abdallah - 2020 - um.edu.mt
Purpose: The current study aims to investigate the relationship between audit quality and the
share price in Jordan as a develo** market. Moreover, it also uses the role of earnings …

Cash holding, leverage, political connections, and earnings quality: the moderating role of corporate social responsibility

R Amin, A Firmansyah - Jurnal Dinamika Akuntansi Dan Bisnis, 2023 - jurnal.usk.ac.id
This study aims to examine the influence of cash holding, leverage and political connections
(CSR) on earnings quality. In addition, the moderating role of corporate social responsibility …

Factors affecting earnings quality

A Alvin, YK Susanto - Jurnal Bisnis Dan Akuntansi, 2022 - 31.jurnaltsm.id
The research aims to obtain empirical evidence about factors that affect earnings quality,
particularly, the influence of auditor size, audit tenure, audit specialization, firm size, audit …

Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence

W Yadiati, P Prasojo, I Listyorini, I Rofiqah… - … Akuntansi dan Bisnis, 2022 - jurnal.usk.ac.id
The purpose of this study is to examine the relationship between human capital (HC), quality
of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic …

Ownership structure and financial reporting integrity: the moderating role of earnings quality in Egyptian practice

TH Ismail, M Samy El-Deeb… - Journal of Humanities …, 2024 - emerald.com
Purpose This study examines the correlation between ownership structure (OS) and
financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the …

Leverage, earnings management and audit industry specialization: the case of Palestinian-listed companies

H Muhtaseb, V Paz, G Tickell… - Asian Journal of …, 2024 - emerald.com
Purpose This study explores the relationship between leverage and earnings management
in the context of Palestinian-listed companies, while also investigating whether audit …

[PDF][PDF] The mediating effects of key audit matters on the relationship between audit quality and earnings management: Evidence from Jordan

MA Alqam, YM Hamshari, HY Ali - Humanities and Social …, 2021 - researchgate.net
In recent years, the news of the financial failures of huge corporations has gained significant
attention in the financial community, and the financial collapses were partly due to the failure …

Board characteristics and audit quality: the moderating effect of board independence change

FA Almaqtari, NHS Farhan, WM Alahdal… - Cogent Social …, 2024 - Taylor & Francis
This study investigates the impact of board characteristics and bank-specific factors on audit
quality in Indian listed banks. The sample size consists of 38 banks listed on the Bombay …