Does audit quality influence earnings management in emerging markets? Evidence from Jordan

Does audit quality influence earnings management in emerging markets? Evidence from Jordan

This study investigates whether some audit quality attributes are capable to restrict earnings management in a developing country, Jordan, whose cultural, economic and institutional context is very different from most previously analyzed countries’ context. Generalized least square regression (GLS)...

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Bibliographic Details
Main Authors: Taha Suleiman Almarayeh, Beatriz AIBAR-GUZMAN, Modar Abdullatif
Format: Article
Language:English
Published: Universidad de Murcia 2020-01-01
Series:Revista de Contabilidad: Spanish Accounting Review
Subjects:
Audit quality
Auditor size
Audit fees
Earnings management
Discretionary accruals
Jordan
Online Access:https://revistas.um.es/rcsar/article/view/365091

Internet

https://revistas.um.es/rcsar/article/view/365091

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