The Relationship between Audit Quality and Earnings Management: Evidence from Jordan
| المصدر: | مجلة الدراسات المالية والمحاسبية والإدارية |
|---|---|
| الناشر: | جامعة العربي بن مهيدي أم البواقي - مخبر المالية، المحاسبة، الجباية والتأمين |
| المؤلف الرئيسي: | Ebbini, Mohannad Mohammad (Author) |
| مؤلفين آخرين: | Al-Ajmi, Muhammad Fahad (Co-Author) |
| المجلد/العدد: | مج9, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | ديسمبر |
| الصفحات: | 112 - 126 |
| DOI: |
10.35392/1772-009-002-026 |
| ISSN: |
2352-9962 |
| رقم MD: | 1380185 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Audit Quality | Earnings Management | Jordan | Audit Fees | Non-audit Fees | Audit Firm Size
|
| رابط المحتوى: |
عدد مرات التحميل
12
| المستخلص: |
Audit plays a major role in creating confidence in the financial statements, which influences the decisions of its users. Which led to increased interest in the concept of audit quality and measuring its impact on earnings management practices. This study aims to examine the impact of audit quality on earnings management for industrial companies listed on the ASE for the period 2015-2019. To measure audit quality, three indicators were used, audit firm size, audit fee, and non-audit service fee. The results of the analysis showed that audit fees are significantly negatively related to earnings management. As for the size of the audit firm, it is significantly positively related to earnings management. On the other hand, non-audit services have insignificant impact on earnings management |
|---|---|
| ISSN: |
2352-9962 |
عناصر مشابهة
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The Effect of Audit Quality and Auditor's Opinion on Earnings Management: Evidence from Jordan
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بواسطة: الخطيب، يارا فايز منشور: (2023) -
The Relationship between Free Cash Flow and Earnings Management: Evidence from Jordan
بواسطة: الحموري، رزان محمد منشور: (2019) -
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The Quality of External Audit and its Impact in Earnings Management: Moderator Role: Accounting Conservatism: A Field Study: Jordanian Industrial Public Shareholding Companies
بواسطة: الزعبي، حمزة محمود محمد منشور: (2022)
